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All taxpayers that have annual taxable income of over £85,000 (meaning income from taxable supplies that are either standard rated, reduced rated or zero rated) mu

The reforms to the taxation of non-UK domiciliaries continue to occupy the CIOT’s CGT & II Sub-committee, together with changes to Entrepreneurs’ Relief and the new CGT payment date and return.

Government amendments

A new schedule was passed which addressed concerns raised by CIOT and others that the UK had become uncompetitive following a change in 2015 which denied relief for

HMRC recently announced that the VAT pilot has now been opened up to all types of business mandated from 1 April 2019, as well as to VAT groups (who are mandated from 1 October 2019).

Members of the CIOT’s Owner Managed Business, Corporate Taxes and Indirect Taxes technical sub-committees have been reporting concerns to us about HMRC’s non-statutory clearance service.

At Autumn Budget 2017 the government confirmed that the time limit for making a SDLT return and paying tax would be reduced to 14 days and announced that this would apply to transactions with an ef

As a member you should register promptly for AML supervision with the CIOT/ATT.

The remit of the International Tax sub-committee includes UK direct taxes, and in particular UK corporation tax, as they apply in respect of companies resident in the UK which have either subsidiar

Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, including the Scottish social security benefits: carer’s allowance supplement, bes

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