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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).

Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to discuss tips and best practice for the situation where a partial exemption spe

The Public Accounts Committee (PAC) inquiry into Large business tax compliance is scrutinising the processes

The ATT responded to a

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

Following the consultation ‘

Local powers versus increased complexity

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

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

Clauses 36 to 38 of the Finance Bill relate to the rules that apply to share for share exchanges and other corporate reorganisations (and collective investment scheme reconstructions), where shareh

VAT Tour Operators’ Margin Scheme and taxis and private hire vehicles: clause 79

Clause 79 changes the definition of a ‘tour operator’ so that suppliers of taxi and private hire journeys as