Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.
On Budget Day, 27 October, the ATT, CIOT and LITRG technical teams published several press releases, including some welcome changes that we had suggested.
The consultations on the UK’s Anti-Money Laundering and Combatting the Financing of Terrorism regulatory and supervisory regime and on the Money Laundering, Terrorist Financing and Tra
CIOT and LITRG submitted a joint response to a Scottish government consultation on Tax Policy and the Budget.
There is an ever-growing focus on getting more disabled people in work.
The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to replace DAC 6 and transition from European to international rules.
Personal tax
Tax rates and allowances for 2022/23
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).
CIOT and ATT members are reminded of the need to meet the requirements of the continuing professional development regulations for the year to 31 December annually, so it is timely to review