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Any tax-raising Budget will have losers and, as economists note, the optimal way to raise taxes is to apply wide measures to the broadest base.

On 21 October, the government announced major reforms to the UK’s anti-money laundering (AML) supervision framework.

Traditionally, chancellors disappeared from public view for at least a month before Budget Day, re-emerging only on the Sunday before the Budget to appear on political TV programmes.

The CIOT anticipates that there will be enquiries into a significant number of tax returns containing temporary repatriation facility designations.

The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced land, regulation and financing reforms to support small and medium-sized e

I am continually grateful to our volunteers, Technical Officers, External Relations team and Professional Standards team (as tax policy increasingly intersects with professional standards issues).

Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of the draft Finance Bill, taking written and oral evidence to produce an apo

Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potential changes to be considered by the Chancellor when preparing the Budget.

The CIOT Technical Teams have worked incredibly hard to prepare detailed submissions in response to the draft Finance Bill.

One way we achieve this is by the incredible work carried out by our technical team.