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The CIOT has commented on two DOTAS forms that HMRC recently published in draft.

The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the meaning of CTA 2009 s 1123(3) and therefore qualify for R&D tax credits.

Before I took the case of SP Taylor to the First-tier Tribunal (FTT), HMRC appeared not to accept any reasonable excuse claim for late filing unless there was serious illness or a death directly re

Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method.

Pensions tax is undergoing a generational transformation after recent radical Budgets. With it come challenges for scheme members, their advisers and employers.

The completion of the digital single market is cited as one of 10 political priorities for the European Commission.

At a recent ATT/CIOT members’ tax conference, the professional standards team from Artillery House, which was running a session on professional standards, was asked about auto-enrolment.

Just before the summer break I had the privilege of signing more than 300 letters congratulating our students on passing their final papers in the May CTA exams and the June ADIT exams.

Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual scheme (ACS) is the latest yet perhaps most carefully drafted addition.

Historically, intra-group financial transactions were generally subject to less tax authority scrutiny than those relating to goods or services.