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R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been made since the R&D tax relief schemes were first introduced and £21.4 bi

IR35 in the Private Sector: 15 months for everyone to put their house in order.

On Budget day, 29 October 2018, Chancellor Phillip Hammond announced the arrival of a new UK tax: the Digital Services Tax, or ‘DST’ as it is likely to be commonly referred to by the time we go to

Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammond MP, capital allowances are clearly considered an integral component of UK

Important Anti-Money Laundering (AML) Updates

Members and their firms supervised for AML by the CIOT and ATT should be aware of the update to the scheme rules and the additional informati

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

Why do visits take place?

The CIOT and ATT are the Anti-Money Laundering (AML) supervisors of: CIOT and ATT members who are sole practitioner tax advisers; and other tax adviser firms whe

This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes through the role of, main provisions in and current tren

For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitfalls.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.