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Family investment companies (FICs) are frequently touted by tax advisers as the silver bullet to a client’s estate planning problems.

The consultation proposed two different approaches to reform:

The CIOT response

The CIOT supports the aligning of appeals processes between direct and indirect taxes because it would help to mitigate the confusion and misunderstandings that&n

The soft drinks industry levy (SDIL), or ‘sugar tax’ as it has been known in the media, came into effect in April 2018.

In our response we welcomed, in principle, simplification of the taxation of gambling.

In our response to the consultation document VAT treatment of business donations of goods to charity (tinyurl.com/2xpf8bfx), the ATT welcomes the propo

The CIOT response

The CIOT supports the government in taking a robust approach to those who continue to devise, promote or sell mass-marketed tax avoidance schemes.

The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or after 1 April 2024.

Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.

ATT, CIOT and LITRG welcomed the publication of HMRC’s Transformation Roadmap on 21 July, large parts of which reflect things which we have been calling for, particularly in terms of improving