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• Thomas Nicholls: Dissertation – Transfer of assets abroad (charges on transferors): Limitations and interpretation in light of recent liti

Emma Rawson, ATT’s Director of Public Policy, welcomed the clarity provided by the announcement.

Mr Sharath Mahalinga

At hearings on 12 and 26 June 2025, the Disciplinary Tribunal of the Taxation Disciplinary Board (TDB) determined that Mr Sharath Mahalinga of Bangalor

As part of this review, consideration was given to the value and cost of remaining a member of CFE Tax Advisers Europe.

When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Community (the forerunner of the European Union), we were assured that it woul

Chaired by CIOT’s Director of Public Policy Ellen Milner, participants from the business sector, policy-makers and tax professionals discussed topics such as the administrative burden faced by smal

CIOT and ATT both welcomed the government’s decision to make the new £1 million agricultural and business property relief allowance for inheritance tax transferable between spouses and civil partne

Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with AI’.

The Institute is cautioning the government against rushing into mandatory e-invoicing, calling for the use of thresholds and staged implementation to try to mitigate the impact of such significant

The government made the announcement on Budget day, 26 November.