As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up to six tax years (SI 2001/769, reg 4(3)–(5)).
In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, which are attended by CIOT, LITRG and ATT volunteers.
We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was announced in the Labour Party’s election manifesto in 2019, and repea
Speak to most tax advisers or accountants who interact with HMRC on a regular basis and they will be able to provide numerous examples of HMRC standards falling below what could be considered a
This article explains how a deceased estate is taxed during the administration period.
As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.
It is impossible to write about the Budget, given its timing.
On 5 July, the nation awoke to a landslide election victory for Labour, with the Conservatives recording their lowest number of seats since 1832 and the Liberal Democrats becoming the largest t
Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change and occasions where the CIOT’s contribution was singled out.
