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
On 11 December 2024, CIOT and ICAEW published a joint report ‘Tackling HMRC’s customer service challenge’, following a six week study which involved our members recording their attempts to cont
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 CIOT has significant concerns about the negative impact that the breadth of this legislation could have on the tax services market, as it is drafted at the time of wri
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
The proposed legislation (tinyurl.com/2zevkeke) introduces a legal requirement for tax advisers who interact with HMRC on behalf of their clients to register w
CIOT is concerned that the legislation as drafted does not achieve its intended goal of targeting the poor actors in the tax services market, while also placing numerous a
The government published its draft Finance Bill 2025-26 in July 2025 for technical consultation.