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

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

The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inheritance tax (IHT) deemed domicile rules.

Trivial benefits

Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising

Extending relief for self-employed training costs

The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax

The tax treatment of termination packages is complex. Tax and National Insurance (NI) exemptions are often available in respect of some, or all, of the package.

Welcome to this 2022 edition of Employment Taxes Voices.  I hope that you and your family are keeping well after what has been another difficult year with all the challenges we have had to fac

The coronavirus pandemic has significantly changed the way we work. Homeworking has become the norm for employees who previously spent all or almost all of their time in offices.

The reforms to the off-payroll working rules (IR35) were initially rolled out to the public sector in 2017 with the intention of allowing allow government bodies time to put their own house in orde