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CIOT President's page: Celebrating our technical work
In terms of the CIOT’s charitable objectives ‘to advance public education in and promote the study of the administration and practice of taxation and the principles of economic and political scienc
ATT Welcome: Education, education, education
It is the same with Bess. I may think I am in charge but one look from those big brown spaniel eyes and I realise that she has me wrapped round her little paw.
Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection with their management activities.
CIOT Vice President's page: A community
The first thing that struck me when we assembled on the Friday afternoon was the buzz in the room. That is something you just don’t get with a webinar.
ATT Welcome: Ten thousand strong
ATT may not be quite half a million strong yet, but we are getting there – so a big welcome to Molly Eldridge, our ten thousandth member.
Technical newsdesk: September 2024
On 29 July, the government published for consultation draft legislation on the abolition of the furnished holiday lettings tax regime, the transitional country-by-country reporting safe harbour ant
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.
