Pensions and inheritance tax: revisiting assumptions
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
As Senior Manager of the CIOT’s Low Incomes Tax Reform Group (LITRG), it is a privilege to work with a team that constantly strives to make a difference to the experience of unrepresented taxpayers
The CIOT Presidential team and Helen were delighted to welcome 160 members to our Cambridge autumn conference. Next year’s conference will be held on 18-20 September.
My article ‘Unpaid employment taxes: shifting liability’ in the September issue of Tax Adviser outlined HMRC’s powers to collect unpaid PAYE and NICs from employees and persons other t
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combination with the 30 October 2024 Budget) the most significant overhaul of the
One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days.
We are operating in a world where attracting and retaining talent is a challenge that all organisations are facing, with workers seeking roles that give them the flexibility to work when and wh
Most of those reading Tax Adviser will have their own CIOT journey, and it might be interesting to compare yours.
As Director of Public Policy at the ATT, I oversee the work carried out by our technical team.