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The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s net zero strategy.

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

As part of LITRG’s involvement with HMRC’s Individuals Stakeholder Forum, we were invited to put forward our thoughts on the personal tax account (PTA) and, in particular, what we consider to be th

LITRG’s response makes a brief but important point: that all pension schemes must provide members with information on the wider financial impacts of pension choices so that individuals understand t

Paying tax and national insurance contributions is part of life and it is essential that people understand both why we pay them and gain an understanding that citizens have tax obligations.

In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.

In the light of the growing popularity of crypto assets, the CIOT, including the Low Incomes Tax Reform Group (LITRG), and ATT have recently formed a joint working group to address the tax implicat

Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT have received some answers from HMRC to concerns raised at the start of this

On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 2021 for a short, four-week consultation (see tinyur

Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions are satisfied, including that the land has been derelict throughout the period beginning