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In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a consultation document followed.

The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HMRC about chargeable events when inheritance tax (IHT) is payable on a trust o

In the industry, we increasingly hear about the Taxologist role, but what exactly does this term mean? What are the skills required? How can you get in that path without previous experience?

In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisdictions to the extent that it is referable to UK sales.

Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitting arrangements entered into by individuals, partnerships or companies that

Important Anti-Money Laundering (AML) Updates

Members and their firms supervised for AML by the CIOT and ATT should be aware of the update to the scheme rules and the additional informati

Why do visits take place?

The CIOT and ATT are the Anti-Money Laundering (AML) supervisors of: CIOT and ATT members who are sole practitioner tax advisers; and other tax adviser firms whe

In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under the mandate of the Report on Actions 8-10 of the BEPS Action Plan (Aligning tra

HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.

On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the digital economy.