Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.
The professional indemnity insurance market is currently very hard, and many professionals are struggling to find insurance cover on affordable terms.
The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of
On Budget Day, 27 October, the ATT, CIOT and LITRG technical teams published several press releases, including some welcome changes that we had suggested.
The consultations on the UK’s Anti-Money Laundering and Combatting the Financing of Terrorism regulatory and supervisory regime and on the Money Laundering, Terrorist Financing and Tra
CIOT and LITRG submitted a joint response to a Scottish government consultation on Tax Policy and the Budget.
There is an ever-growing focus on getting more disabled people in work.
The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to replace DAC 6 and transition from European to international rules.
Chancellor Rishi Sunak delivered his third Budget on 27 October, combining it with announcing the results of Spending Review 21, which sets departmental budgets for three years up to 2024/25.
Personal tax
Tax rates and allowances for 2022/23