Agent Standards: Budget 2025 and Finance Bill Update
Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the ag...
General Features
General Features
The Welsh government consults on how to change tax laws
In a recent consultation, the Welsh government asked for views on the current arrangements for making changes to the Wel...
Employee ownership trusts: unexpected reduction in capital gains tax relief
In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form ...
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Latest briefings
Budget 2025: state pension only income and simple assessment
LITRG has delved into this matter in more detail in a
Budget 2025: consultations and calls for evidence – members input invited
Business Rates and Investment: Call for EvidenceThe CIOT’s Business Rates Working Group will be looking at this...
HMRC Customer Service Levels: an update on CIOT-ICAEW joint project
On 11 December 2024, CIOT and ICAEW published a joint report ‘Tackling HMRC’s customer service challenge’, following a s...
Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potentia...
Draft Finance Bill 2025-26: Promoters of marketed tax avoidance
CIOT responseThe CIOT has significant concerns about the negative impact that the breadth of this legislation could have...
Draft Finance Bill 2025-26: Making Tax Digital for income tax
The draft legislation updates the scope of Making Tax Digital (MTD) for income tax, as well as making changes to the lis...
Draft Finance Bill 2025‑26: LITRG responses
The government published its draft Finance Bill 2025-26 in July 2025 for technical consultation.