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The CIOT and ATT have responded to the HMRC technical consultation on ‘Reforms to inheritance tax reliefs: property settled into trust’ (see 

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

The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework; and the Department for Energy

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

The ATT and CIOT have both recently responded to the HMRC technical consultation ‘Inheritance tax on pensions: liability, reporting and payment’ (see tinyurl.c

The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d

In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.

The ATT made four representations in advance of the Autumn Budget on the following topics: