Partial exemption special methods: when the answer is ‘no’
Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to d...
Technical
Technical
New loan charge settlement opportunity
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, fol...
National Insurance replacement credits: HMRC confirm one-year delay
Who might be entitled to replacement National Insurance credits?The issue mainly affects parents and carers who:...
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Modernising the regulatory framework for agency work: LITRG response
The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employme...
Modernising and mandating agent registration
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC...
Government consultation: making public services work for you with your digital identity
In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mu...
Call for evidence: Student loans and taxation of graduates
The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan...
Amendments coming to Trust Registration Service requirements this summer
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8...
Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253...
Updating HMRC’s guidance on Real Estate Investment Trusts and the manuals more widely
The CIOT recently sent a letter to HMRC requesting an update to their guidance on Real Estate Investme...