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The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of

The CIOT, ATT and LITRG are represented on the Coronavirus Job Retention Scheme External Stakeholder Forum.

The Compliance Reform Forum is a joint forum in which HMRC consult and communicate with representative organisations, including CIOT, ATT and LITRG, about changes to their compliance checki

The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement the OECD’s Model Reporting Rules for Digital Platforms, which require c

The importance of tax treaties between the UK and the United States cannot be underestimated. 

We strongly support HMRC’s efforts to deal with tax evasion like electronic sales suppression.

The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch

The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating to tax avoidance schemes.

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms ahead of the extension of Making Tax Digital (MTD) to income tax will place