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Cyber controls: tax risk governance
Cyber attacks are having a significant impact on both UK citizens and the economy.
Mutual trading: the four key conditions
The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.
Finance (No 2) Bill 2025-26: update to agricultural and business property relief
The online article in January’s edition of Tax Advisor (tinyurl.com/2mx5cpft) provided an update about changes to agricultural and business proper
Global mobility of individuals: CIOT response to OECD consultation
In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,
National Insurance Contributions (Employer Pensions Contributions) Bill
The Bill creates a power for HM Treasury to apply a primary and secondary Class 1 National Insurance contributions charge where employer pension contributions are made via salary sacrifice arrangem
New registration requirement for some trusts and investment companies
In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about the lack of awareness of new requirements to register trusts and other entities
Salary sacrifice grocery schemes: summary for tax advisers
Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about the growing prevalence of so-called grocery salary
Anti-money laundering consultation: CIOT and ATT responses
The online article in January’s edition of Tax Adviser (tinyurl.com/3z4jmy9c) set out the significant changes afoot for anti-money laundering (AML
