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Just before Christmas, the government announced that, with effect from 6 April 2026, agricultural property relief (APR) and business property relief (BPR) would be capped – referred to in the d

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.

The government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming community, according to a recent survey by the Country Land and Business Asso

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 Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco

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).

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

In his article ‘Leasehold Interests: controversial tax implications’ (Tax Adviser, October 2025), Leigh Sayliss questi

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