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The consultation was presented as part of the government’s agenda to raise standards in the tax advice market.

The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allowance who do not receive tax relief on pension contributions to net pay arrang

When assets are transferred between married couples (or those in a civil partnership) who are living together as such, the capital gains tax (CGT) treatment is that the ‘no gain/no loss’ rule appli

The Welsh government are consulting on substantial reforms to council tax in Wales. Council tax bands in Wales are based on property values as at April 2003, 19 years ago.

The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation of Decentralised Finance involving the lending and staking of cryptoassets’, which clos

In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Convention (MTC) as a result of the BEPS action reports and also in relation to the p

The Scottish Taxes Committee has been considering a number of consultations of late.

The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissions to HMRC highlighting the difficulties and errors experienced with the new

In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges

Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Report and Accounts (tinyurl.com/HMRC22), consisting