Updating HMRC’s guidance on Real Estate Investment Trusts and the manuals more widely
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
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Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
The case for a local visitor levy in England: CIOT response
Local powers versus increased complexity
The purpose of devolved powers is to allow local government to make decisions impacting their own area.
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.
Business rates reform
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.
The Welsh government proposes changes to the devolved taxes
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
Finance (No 2) Bill 2025-26: Briefing on income tax rates
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.
What does 2026 hold? Preparing for the year ahead
The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.
The Welsh government consults on how to change tax laws
In a recent consultation, the Welsh government asked for views on the current arrangements for making changes to the Welsh devolved taxes legislation and invited suggestions for any process that mi