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Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).

The CIOT recently sent a letter to HMRC requesting an update to their guidance on Real Estate Investment Trusts (REIT) in their Investment Funds Manual

There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.

Local powers versus increased complexity

The purpose of devolved powers is to allow local government to make decisions impacting their own area.

April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.

From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the Construction Industry Scheme (CIS).

In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.

The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A

For many years, employer-supported childcare in the UK was closely associated with childcare vouchers.

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.