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The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt an uncertain tax treatment on the basis that the proposal is unclear, unfair an

At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis

The ATT has responded to the latest HMRC consultation regarding the cap on the repayable credit available under the SME R&D scheme, which is due to come into effect from April 2021.&nbs

On 19 March, HM Government issued a ‘Call for evidence: raising standards in the tax advice market’.

It is a CIOT and ATT membership requirement that all members in practice have professional indemnity insurance (PII).

Professor Stephen Mayson is a barrister and legal commentator who recently concluded a two-year assessment of the regulation of legal services in England and Wales.

HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in respect of research and development tax relief.

HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a limited liability partnership.

Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers the land transaction tax guidance post-implementation.

The Professional Conduct in Relation to Taxation bodies (AAT, ACCA, ATT, CIOT, ICAS, ICAEW and STEP) issued topical guidance covering the application of professional standards to the provis