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

On 26 March 2025, in a published paper the CIOT set out concerns about the potentially unforeseen tax implications for non-UK domiciliaries who make remittances on or after 6 April 2025, having

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.

The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh anti-avoidance code be drawn up.

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

Hybrid cars

Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.

The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar year basis, rather than the existing tax year basis, so that the interest tax

On 18 November 2024, HMRC convened a meeting of representatives from several professional bodies, including the CIOT, to discuss and seek feedback on the construction of the draft legislation conce