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The implementation of the OECD’s Pillar Two initiative around the world, establishing a global minimum tax regime, represents one of the most significant developments in international tax gove

The lecture, which will become a firm annual fixture for the branch, celebrated the late Roger Cobley’s long serving work and dedicated commitment to the branch – and Giles delivered it with h

Miss Susan Andow

Miss Caroline Barrett

Mr Amir Bashir

Mr David Bradley

Mr Jonathan Brewster

Mr Simon Briton

Mrs Jennifer Brown

Mr Stefan Burgess

• Thomas Nicholls: Dissertation – Transfer of assets abroad (charges on transferors): Limitations and interpretation in light of recent liti

Emma Rawson, ATT’s Director of Public Policy, welcomed the clarity provided by the announcement.

Mr Sharath Mahalinga

At hearings on 12 and 26 June 2025, the Disciplinary Tribunal of the Taxation Disciplinary Board (TDB) determined that Mr Sharath Mahalinga of Bangalor

As part of this review, consideration was given to the value and cost of remaining a member of CFE Tax Advisers Europe.

In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about the lack of awareness of new requirements to register trusts and other entities

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.

Chaired by CIOT’s Director of Public Policy Ellen Milner, participants from the business sector, policy-makers and tax professionals discussed topics such as the administrative burden faced by smal