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The latest in a series of consultations on raising standards in the tax advice market was published in March 2024 (tinyurl.com/hmrcraisingstandards

The HMRC standard for agents (the standard) can be found on GOV.UK at: tinyurl.com/38juevtw.

The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing rules from 2025 onwards.

From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to EU member states to use actual embedded emissions data for the quarter fro

In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-doms announced on 6 March 2024 in two Budget Notes were summarise

Each quarter, we will publish a list of changes in which the CIOT was instrumental and occasions where the CIOT’s contribution was singled out for recognition by revenue authorities, the government

On Budget day, HMRC published a consultation document relating to their intention to raise standards in the tax advice market, ‘Raising standards in the tax market: strengthening the regulatory fra

Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:

The Act (see tinyurl.com/yn65e7wy) ensures that:

Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in a limited number of circumstances, such as pension saving, cycle to work or l