Search

From April 2027, most unused pension assets and certain death benefits will be brought within the taxable value of an individual’s estate for IHT purposes.

In a lengthy representation sent to Finance Bill Public Bill Committee members, including ministers and shadow ministers, CIOT had warned that the legislation was too broadly written, with HMRC ask

The Guidance Strategy Forum (GSF) meets quarterly, bringing together representatives from professional bodies including ATT, CIOT and CIOT’s Low Incomes Tax Reform Group (LITRG), as well as other s

These call on HMRC and the government to implement practical reforms to improve compliance, reduce errors and improve taxpayers’ and agents’ interactions with the tax system.

An agent could post a Forum message about an issue they had encountered, which gave other agents the opportunity to confirm whether they too had experienced the same problem.

These themes were explored at a recent joint Tax Research Network and CIOT webinar on AI in tax research, education and the profession, bringing together

Clauses 36 to 38 of the Finance Bill relate to the rules that apply to share for share exchanges and other corporate reorganisations (and collective investment scheme reconstructions), where shareh

910 CTA candidates sat exams with a further 313 candidates on the ACA CTA Joint Programme (with ICAEW) and 26 candidates sat a paper on the CA CTA Joint Programme (with ICAS).

With the introduction of MTD on the near horizon, the LITRG information hub has been designed to help taxpayers who are unable to afford professional tax advice by providing free, clear and practic

The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A