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The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:

Given the various capital gains tax rate rises announced in the Autumn Budget and the limited scope of business asset disposal relief, it seems likely that the use of employee ownership tr

The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance from 6 April 2026.

On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowances to improve business investment decisions’, HMT and HMRC have conducted a co

Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked you to send us recent examples of your experiences with HMRC to provide evidenc

Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi

The National Minimum Wage (NMW) came into force under the Labour government in 1999.

In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.

The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are effectively employees.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.