Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
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Government consultation: making public services work for you with your digital identity
In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mufkwar), the ATT emphasised that any digital id
National Insurance replacement credits: HMRC confirm one-year delay
Who might be entitled to replacement National Insurance credits?
The issue mainly affects parents and carers who:
Call for evidence: Student loans and taxation of graduates
The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.
Large business tax compliance: CIOT responds to Public Accounts Committee inquiry
The Public Accounts Committee (PAC) inquiry into Large business tax compliance is scrutinising the processes
Updating HMRC’s guidance on Real Estate Investment Trusts and the manuals more widely
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
LITRG guidance on HMRC’s one-to-many campaign: provisional figures in tax returns
HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.
Making Tax Digital for Income Tax: new resources
April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.
Business rates reform
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.