Modernising and mandating agent registration
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards.
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Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update
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
Scotland: Finance and Public Administration Committee: evidence on legacy issues
Lindsay Scott (Technical Officer) gave evidence for the CIOT, alongside Stephen Boyle (Auditor General for Scotland), Dr João Sousa (Fraser of Allander Institute), Michael Clancy (Law Society of Sc
Business rates reform
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr
Finance Bill 2025-26: clauses 36 to 38 – share for share exchanges
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
Finance Bill 2025-26: clause 80 – certain charitable donations not to be treated as supplies of goods
Under the current legislation, goods donated by VAT-registered businesses for resale by a charity are zero-rated, whereas goods donated for use by the charity or for onward distribution are usually