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Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2023-24 (see tinyurl

In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions

Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.

Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with the temporary Customer Compliance Manager (tCCM) model as part of their overal

The CIOT strongly supports taking a robust approach to those who continue to promote tax avoidance schemes but this needs to be done in a way that has due process with adequate safeguards and appro

The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the draft legislation indicates that the government will require businesses to pr

VAT and property is a nightmare topic for clients and advisers. It is also probably the most important one to get right because of the amount of tax involved in many deals.

Health warning.

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.

It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients involved in the Woodland and Peatland Codes and a lot has happened since then.