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The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are effectively employees.

All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens feel – about paying taxes.

The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting the success of the 2010 corporate tax roadmap.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.

The ATT made four representations in advance of the Autumn Budget on the following topics:

CIOT representation on repayment interest and commercial restitution

There is an imbalance and unfairness in repayment and late payment interest rates.

The consultation, first launched in April 2024, looks at the potential tax impacts of the earlier Uber Britannia Limited v Sefton Borough Council and Uber London Limited v Transport fo

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where the CIOT’s contribution was singled out, here are our successes for the quar

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.