The CIOT has commented on the draft legislation, issued on 26 July, to implement the October 2024 Budget announcement that, from 6 April 2026, a new £1 million allowance will apply to the combi
The government published its draft Finance Bill 2025-26 in July 2025 for technical consultation.
In our response, ATT welcomed the measure but expressed concerns about the proposed cut-off date, which would limit the relief to options granted on or before the date when the Finance Bill 202
Most of those reading Tax Adviser will have their own CIOT journey, and it might be interesting to compare yours.
As Director of Public Policy at the ATT, I oversee the work carried out by our technical team.
Substantial changes to the taxation of employee ownership trusts (EOTs) were included in Finance Act 2025, amending the qualifying requirements for tax relief for EOTs for disposals made on or
As part of their plan to support tax agents with getting their practice ready for Making Tax Digital (MTD), HMRC have launched a new initiative where agents can register their interest for furt
In response to a question raised about whether overseas workday relief continues to be available to those subject to the off-payroll working rules, HMRC have clarified that overseas workdays re
As members prepare for the introduction of Making Tax Digital (MTD), it is important to be thinking widely about practice requirements.
Pre-Budget scrutiny normally takes place in the months leading up to the Scottish Budget and aims to influence how the Budget is prepared, improve transparency, increase public awareness, consi
