AI for Tax: navigating the future of taxation
AI for Tax is a new short course designed to help kick start AI learning.
Search
Managing complaints: some common mistakes
Sadly, complaints against professionals brought by clients or the regulator are an increasing fact of professional life.
Abolition of the furnished holiday lets regime
In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.
CIOT Autumn Budget 2024 representation: incorporation relief within TCGA 1992 s 162; update on ESC D32 representation
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.
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.
Welsh land transaction tax consultation
The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR) following the UK government’s decision to abolish the equivalent relief for
Finance (No.2) Bill 2024: CIOT briefings on property and transfers of assets abroad
Finance (No.2) Act 2024received Royal Assent on 24 May 2024.
Furnished holiday lets: Spring Budget 2024
At Spring Budget 2024, the government announced that it will abolish the furnished holiday lettings (FHL) regime with effect from April 2025.
Shariah compliant refinancing and capital gains tax
In 2018, the CIOT made a proactive submission to HMRC about the capital gains tax (CGT) trap on refinancing property using alternative (Shariah compliant) finance (see Mohammed Amin’s article in
The top ten risks: how to protect your practice
As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.