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The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant tax changes seen for many years.

The CIOT and ATT are extremely saddened at the death on 4 September 2022 of Robin Williamson MBE CTA (Fellow) MA(Oxon), former Technical Director of the Institute’s Low Incomes Tax Reform Group (LI

You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked into the success of the company’s vegan sausage rolls.

The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies or groups from providing loans to shareholders or directors as a form of dis

Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning to retire outside of the UK have picked up their plans to do so.

HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations in the world.

1 January 2023 will be a massive date in the VAT calendar. The longstanding and very draconian default surcharge regime will be replaced by a new system to penalise late payments of VAT returns.

Group structures grow over time, particularly in acquisitive groups. Holding structures which previously had a purpose may be inappropriate or unnecessary now.

Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to extend capital gains tax to gains typically arising on a family home.

Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills, including an immediate post-death interest, trusts for bereaved minors, and