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Employee reliefs

The Finance Bill proposes the following measures:

The online article in January’s edition of Technical Newsdesk (Employee

In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,

On the public policy front, our teams, led by Ellen Milner and Emma Rawson, have been actively engaged in making representations on the Finance Bill.

One of HMRC’s stated ambitions for the introduction of MTD is to reduce taxpayer error and mistakes under Self Assessment.

In some ways, though, wishing tax compliance practitioners Happy New Year in February feels wholly appropriate.

I joined the CIOT in November 2025, after 18 years in practice at BDO, mostrecently as a director heading up the Liverpool tax team.

Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about the growing prevalence of so-called grocery salary

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.

LITRG has delved into this matter in more detail in a blog (see