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The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to replace DAC 6 and transition from European to international rules.

LITRG responded to a Scottish government dialogue on a Minimum Income Guarantee.

CIOT and ATT members are reminded of the need to meet the requirements of the continuing professional development regulations for the year to 31 December annually, so it is timely to review

We strongly support HMRC’s efforts to deal with tax evasion like electronic sales suppression.

The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch

In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership Trust provisions to eliminate unnecessary costs, remove a potential

The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the trend towards UK employees working remotely abroad. 

The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loans received and taxed as remuneration under disguised remuneration schemes.

The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, including a working from home expenses deduction, allowing employer reimbursed b

The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legislated for in Finance Bill 2021/ 22 and will apply in respect of returns that are requi