Agent Standards: Budget 2025 and Finance Bill Update
Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the agent-related measures.
Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the agent-related measures.
The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.
The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.
Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.
Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by successive governments to reduce PAYE and NICs avoidance in labour supply cha
Ever since the changes to pensions and agricultural/business property relief (APR/BPR) were announced at the Budget in 2024, the CIOT and ATT have been busy – both behind the scenes and in public –
In a recent consultation, the Welsh government asked for views on the current arrangements for making changes to the Welsh devolved taxes legislation and invited suggestions for any process that mi
The Guidance Strategy Forum has an ongoing VAT guidance improvement project, which reviews the general VAT guidance on GOV.UK (but not the more in-depth VAT public notices or VAT manuals).