Modernising the regulatory framework for agency work: LITRG response
The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (the Conduct Regulations).
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New loan charge settlement opportunity
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.
Employee shareholder exits: capital or income?
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026: CIOT comments
The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026), which would exempt payments made to local authoriti
Making Tax Digital for Income Tax: new resources
April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.
CIS fraud: how to protect gross payment status
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).
Business rates reform
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr
Finance Bill 2025-26: ATT briefing on proposed HMRC powers relating to digital communications
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue outbound correspondence digitally as the default position.