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The start date of Making Tax Digital for Income Tax (MTD ITSA) was officially deferred from 6 April 2024 to 6 April 2026 following the laying of regulations before the House of Commons on 22 Fe

In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-doms announced on 6 March 2024 in two Budget Notes were summarise

The topic of inheritance tax is often clouded in ambiguity and apprehension.

Very little happened on Tax Administration and Maintenance Day, with just two documents issued and two further topics mentioned (see tinyurl.com/2dyr4n87

UPDATE: 

Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a

As the complexity of the stamp duty land tax legislation has grown, so has the number of cases heard at tribunal.

If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of self-employed sub-postmasters were sacked and forced to repay large sums o

As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.

The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to evolve.

The CIOT’s Low Incomes Tax Reform Group (LITRG) published a report in April 2023 – ‘Good guidance: the importance of effective guidance for unrepresented taxpayers’ (see