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At its September meeting, members of the CIOT’s Owner Managed Business (OMB) technical sub-committee identified some recent issues they have been experiencing with the quality of HMRC’s Clearance U

In early September, Boris Johnson announced a review of the loan charge, saying, ‘It is a very, very difficult issue and what I have undertaken to do is have a thorough going review.’

The webinar will be on Wednesday 16 October at 10.00-11.00am and will feature:

A call for evidence was published at the end of 2017, followed by a consultation outlining HM Treasury’s proposals.

The loan charge has crystallised a 2018 /19 tax liability for many individuals.

In June, LITRG attended one of a series of the Money and Pensions Service’s listening events, and followed up with a written submission, feeding in some hopes and aspirations for the new body and t

Inquiry into the impact of welfare policy in Scotland

LITRG recently submitted written evidence to the Scottish Affairs Committee in response to the Committee’s inquiry examining the impa

The joint CIOT, Institute for Fiscal Studies and Institute for Government report ‘Better Budgets: making tax policy better’ promotes the value of post legislative review and evaluation for tax meas

As I act as the CIOT Technical Officer on our Working Together sub-committee (alongside Helen Thornley for the ATT), and sit on the Issues Ove

The 100-page guide is intended to supplement existing material in the self-employment section of the