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Form P87: new evidence requirements for employment expenses
From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide supporting evidence.
AI for Tax: navigating the future of taxation
AI for Tax is a new short course designed to help kick start AI learning.
Tribunal penalties: suspension of disbelief
In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’
Seasonal tips: VAT saving opportunities
What are your biggest VAT memories of 2024? You will probably recall two major announcements.
CIOT President's page: The tax charities
And, if charity starts at home, we should think of the tax charities. Despite calls for simplification, our tax system gets ever more complex.
Remote and flexible working: a plan for your practice
Remote and flexible working are now a common fact of working life. The rapid increase in their adoption is due in no small part to the extensive changes in working practices during Covid.
CEO's welcome: A busy end to 2024!
As non-political educational charities, neither the CIOT nor the ATT comment on the political decision-making process, but our technical teams do make representations in advance of the Budget in an
Capital allowances: clarifying uncertainties
On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowances to improve business investment decisions’, HMT and HMRC have conducted a co
R&D: recent engagement with HMRC
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked you to send us recent examples of your experiences with HMRC to provide evidenc
