Finance (No 2) Bill 2025-26: Briefing on income tax rates
The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.
The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.
In a recent consultation, the Welsh government asked for views on the current arrangements for making changes to the Welsh devolved taxes legislation and invited suggestions for any process that mi
In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form of a change to the capital gains tax relief (CGT) for sales to employee owner
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