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Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of the draft Finance Bill, taking written and oral evidence to produce an apo

The CIOT has commented on the Trust Registration Service aspects of the draft Money Laundering and Terrorist Financing (Amendment and Miscellaneous Provision) Regulations 2025, issued for consu

We are operating in a world where attracting and retaining talent is a challenge that all organisations are facing, with workers seeking roles that give them the flexibility to work when and wh

The CIOT and ATT have both commented on the draft legislation, issued on 26 July, which implements the October 2024 Budget announcement that from 6 April 2027 any unused pension funds or death

The CIOT has commented on the draft legislation, issued on 26 July, to implement the October 2024 Budget announcement that, from 6 April 2026, a new £1 million allowance will apply to the combi

Employers are legally responsible for deducting, accounting for and paying income tax and Class 1 primary NIC to HMRC under the PAYE system.

The CIOT and ATT have responded to the HMRC technical consultation on ‘Reforms to inheritance tax reliefs: property settled into trust’ (see 

I remember Lord Carnwath (then ‘a “mere” Lord Justice’) addressing the London Branch of the CIOT back in about 2008.

The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).