Search

The ATT and CIOT, along with other professional bodies, continue to receive a significant amount of queries and feedback from members regarding practical and policy aspects of MTD.

This is a hybrid meeting, so members are warmly invited to attend in person or online. The meeting precedes the Chartered Tax Adviser’s Address, which will be held at the same venue.

Arlene Reid

On 13 February 2026, with the agreement of Arlene Reid of Musselburgh, a member of the Chartered Institute of Taxation (CIOT), the Investigation Committee of the Taxation Di

This article examines HMRC’s interpretation of when a UK property business commences and considers whether the statutory framework supports an alternative analysis.

There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.

Former CIOT President Charlotte Barbour, a member of the Scottish government’s Tax Advisory Group, said the effective use of Scotland’s tax powers could be counted a success, though she noted that

He will be joined by John Barnett as Deputy President and Jonathan Riley as Vice-President.

If you are supervised for anti-money laundering (AML) by the ATT or CIOT, it is time to submit your 2026/27 AML renewal form. This must be completed and your AML fee paid by 31 May 2026.

The award is pitched at an introductory level and is ideal if you are not an R&D specialist, but would like to understand more about the rules.

We have moved beyond the conceptual ‘fair share’ debates of the early BEPS era into a regime of rigid, global minimum tax rules.