CIOT President's page: International tax
The UAE is one of 91 countries from which our 1,905 ADIT graduates hail – representing every continent, major economy and business sector.
The UAE is one of 91 countries from which our 1,905 ADIT graduates hail – representing every continent, major economy and business sector.
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
We are fortunate at the CIOT and ATT to have some very talented people working for us and we were really pleased that the ATT Technical Team have again been recognised by picking up the silver awar
The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a few days after the Income Tax (Earnings and Pensions) Act (ITEPA) 2003,
Fast-forward a month and we are preparing notes for the appearance of the CIOT’s Director of Public Policy Ellen Milner before the House of Lords Finance Bill Sub-Committee, where she will give evi
It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxation.
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating challenges and opportunities for both taxpayer and agent alike.
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.
The Upper Tribunal has affirmed the First-tier Tribunal’s ruling in HMRC v BlueCrest Capital Management (UK) LLP [2023] UKUT 232 regarding the application of the salaried members rule