Non-domicile reforms: temporary repatriation facility
The CIOT anticipates that there will be enquiries into a significant number of tax returns containing temporary repatriation facility designations.
The CIOT anticipates that there will be enquiries into a significant number of tax returns containing temporary repatriation facility designations.
The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced land, regulation and financing reforms to support small and medium-sized e
Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of the draft Finance Bill, taking written and oral evidence to produce an apo
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potential changes to be considered by the Chancellor when preparing the Budget.
The draft legislation updates the scope of Making Tax Digital (MTD) for income tax, as well as making changes to the list of exemptions and HMRC’s powers to cancel penalty points and late submissio
As part of their plan to support tax agents with getting their practice ready for Making Tax Digital (MTD), HMRC have launched a new initiative where agents can register their interest for furt
Please note, for the purposes of this article and ease of reference we use the term winter fuel payment to refer to both the winter fuel payments scheme in England, Wales and Northern Ireland a
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 annual review of the UK’s double tax treaty network provides stakeholders with an opportunity to input into HMRC’s review of the priorities for the UK’s network of double taxation agreements fo