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One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.

The CIOT, ATT and LITRG are represented on the Coronavirus Job Retention Scheme External Stakeholder Forum.

The Compliance Reform Forum is a joint forum in which HMRC consult and communicate with representative organisations, including CIOT, ATT and LITRG, about changes to their compliance checki

The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement the OECD’s Model Reporting Rules for Digital Platforms, which require c

Personal tax
Tax rates and allowances for 2022/23

This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effects of farmers diversifying into renewables.

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).

We strongly support HMRC’s efforts to deal with tax evasion like electronic sales suppression.

The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch

The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating to tax avoidance schemes.