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CIOT and ATT each provided four briefings to MPs debating the Finance Bill at the Committee of Whole House, with LITRG supplying a further note to support MPs’ scrutiny of the Bill.

‘Ministers were limited by their commitment to leave income tax rates and bands unchanged before the Scottish elections,’ observed Ellen Milner, the Institute’s Director of Public Policy.

‘People making or buying things with a view to selling at a profit and making over £1,000 of income (before expenses) each tax year need to carefully consider whether they could have tax to pay.’

In the first half of the year, professional bodies received a significant number of concerns from members who were struggling to navigate agent account suspensions and, in some cases, dealing

Thank you to all our members who have submitted their annual return. If you have not yet submitted your 2025 Annual Return (which was due by 31 January 2026), it is now late.

Updated Professional Conduct in Relation to Taxation

Professional Conduct in Relation to Taxation (PCRT) has been in place for a number of years and sets out the fundamental princ

The implementation of the OECD’s Pillar Two initiative around the world, establishing a global minimum tax regime, represents one of the most significant developments in international tax gove

The lecture, which will become a firm annual fixture for the branch, celebrated the late Roger Cobley’s long serving work and dedicated commitment to the branch – and Giles delivered it with h

Miss Susan Andow

Miss Caroline Barrett

Mr Amir Bashir

Mr David Bradley

Mr Jonathan Brewster

Mr Simon Briton

Mrs Jennifer Brown

Mr Stefan Burgess

• Thomas Nicholls: Dissertation – Transfer of assets abroad (charges on transferors): Limitations and interpretation in light of recent liti