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Substantial changes to the taxation of employee ownership trusts (EOTs) were included in Finance Act 2025, amending the qualifying requirements for tax relief for EOTs for disposals made on or

As part of their plan to support tax agents with getting their practice ready for Making Tax Digital (MTD), HMRC have launched a new initiative where agents can register their interest for furt

The CIOT’s and ATT’s latest news items include key updates on customs processes for shipping goods that require safety and security declarations from Great Britain to Northern Ireland and a sum

In our response to the consultation document VAT treatment of business donations of goods to charity (tinyurl.com/2xpf8bfx), the ATT welcomes the propo

The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.

The consultation (tinyurl.com/22tw2nzd) sought views on clearances for the Research and Development (R&D) tax reliefs,

The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.

The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.

Furnished holiday lettings

Clause 25 and Schedule 5 provide for the abolition of the furnished holiday lettings (FHL) regime with effect from 1 April 2025 for companies and 6 April 2025 for

Hybrid cars

Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.