Search

Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications under current HMRC interpretations.

The consultation proposed two different approaches to reform:

The CIOT response

The CIOT supports the aligning of appeals processes between direct and indirect taxes because it would help to mitigate the confusion and misunderstandings that&n

The CIOT response

The CIOT supports the government in taking a robust approach to those who continue to devise, promote or sell mass-marketed tax avoidance schemes.

In the realms of private client advice, the tapestry of tax, financial and legal guidance can be so tightly interwoven that distinguishing where one thread ends and the other begins can b

In recent years, a growing number of UK landowners have explored the development potential of their agricultural holdings.

Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.

On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capital gains tax’, targeting a scheme (the Scheme) pr

The consultation can be found on GOV.UK here: tinyurl.com/3kpz2puf

The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.