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In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ setting out the government’s proposals to boost housing supply and create a more efficie

Following a long period of uncertainty in this area, the CIOT welcomes the updates which publicly document HMRC’s current policy on ‘cost-components’ against the background of recent CJEU and domes

The Low Incomes Tax Reform Group (LITRG) is keeping a watch on developments in public financial guidance.

With the introduction of pensions flexibility in April 2015, it might have been hoped that ‘trivial commutation’ and ‘small pots’ rules for taking pension savings as a lump sum could have been forg

Following a small pilot that began in late 2016, the Tax-Free Childcare (TFC) scheme started accepting claims from certain groups from 21 April 2017.

‘A Scottish Approach to Taxation’: additional evidence

The CIOT gave oral evidence and submitted written evidence concerning the issues of incorporation and the potential impact on the Sc

At time of writing technical officers from CIOT, ATT and LITRG are working on around 30 separate briefings for MPs scrutinising Finance Bill 2017.

On 20 March 2017 the government published the anticipated consultation document on proposals to move certain non-resident companies from the inc

Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provision of labour in construction sector: consultation

On 20 March 2017, HMRC published a call for evidence on changes to the way VAT is collected in relation to online shopping.