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CIOT’s Autumn Statement representation: cryptoassets and their treatment for tax purposes
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.
LITRG Autumn Statement representation
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved’ electronic or digital signature for the purpose of paper tax refund forms.
Economic Crime and Corporate Transparency Act
Companies House Reforms
The Economic Crime and Corporate Transparency Act (ECCTA) brings enhanced powers to Companies House including the implementation of identity verification checks fo
Reporting tax avoidance
The CIOT and ATT have prepared guidance for members reminding them about the requirements under Professional Conduct in Relation to Taxation (PCRT) when undertaking tax planning.
ICAEW continuing professional development changes: impact on CIOT and ATT members
ICAEW have implemented changes to their Continuing Professional Development (CPD) Regulations, effective 1 November 2023.
Tax planning: the concept of ‘carelessness’
The complicated world of tax planning is shaped not only by evolving legislation but evolving perceptions, creating challenges and opportunities for both taxpayer and agent alike.
Wales and devolved tax powers: scope to do more?
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and council tax), land transaction tax (the devolved equivalent to stamp duty l
Global reporting standards: how will they impact the UK?
The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to start keeping records of those selling goods or services and report details
A fairer council tax for Scotland
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local government) to consult on a fairer council tax system.
