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On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.

In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwelling supplement (ADS), looking at:

Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to calculate holiday entitlement for staff without normal working hours was a s

Extending relief for self-employed training costs

The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax

Company purchase of own shares: multiple completion contracts

In early 2022, HMRC clarified their position on the purchase of own shares legislation at Corporation Tax Act (CTA) 2010 s 10

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In this article, we summarise the main points from meetings of various groups that took place in late 2022, which are attended by CIOT, LITRG and ATT volunteers

On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namely the Coronavirus Job Retention scheme (CJRS), and the Self-Employment Income

The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the emerging trends and tax implications of hybrid and distance working (

In this article, we summarise the main points from meetings of various groups that took place this autumn, which are attended by CIOT, LITRG and ATT volunteers.

The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allowance who do not receive tax relief on pension contributions to net pay arrang