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CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enquiries into R&D tax relief claims.

A lot has changed since P11D forms were introduced in the early 1960s. In April 2016, the voluntary payrolling of benefits in kind was introduced.

If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of self-employed sub-postmasters were sacked and forced to repay large sums o

Just what is insurance?

Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may hold these grants until a ‘vesting’ date in the future when certain UK taxe

Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and commentators on the main Budget decisions.

In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] UKFTT 84.

The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud.

The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme will apply for accounting periods beginning on or after 1 April 2024.

Tax practitioners should be aware of risk issues that can arise in their professional practices, and they should avoid the unseen ‘potholes in the road’ that may cause difficulties further down