Draft Finance Bill 2025-26: Modernising and mandating tax adviser registration with HMRC
The proposed legislation (tinyurl.com/2zevkeke) introduces a legal requirement for tax advisers who interact...
General Features
General Features
Draft Finance Bill 2025 -26: Proposals to enhance HMRC’s powers: tackling tax adviser facilitated non‑compliance
CIOT responseCIOT is concerned that the legislation as drafted does not achieve its intended goal of targeting the poor ...
Scottish Parliament pre-Budget scrutiny 2026-27: responding to long-term fiscal pressure
Pre-Budget scrutiny normally takes place in the months leading up to the Scottish Budget and aims to influence how the B...
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Scottish aggregates tax: proposed approaches to cross-border taxation
On 23 June 2025, the Scottish government published a consultation on how to approach cross-border taxation for Scottish ...
Making Tax Digital for Income Tax and professional indemnity insurance
As members prepare for the introduction of Making Tax Digital (MTD), it is important to be thinking widely about practic...
HMRC launch Making Tax Digital agent outreach initiative
As part of their plan to support tax agents with getting their practice ready for Making Tax Digital (MTD), HMRC have la...
Building Safety Levy (Scotland) Bill: ATT response
The Building Safety Levy (Scotland) Bill was introduced to the Scottish Parliament in June 2025, setting out how the Sco...
2025/26 winter fuel payments and pension age winter heating payments: the £35,000 income limit
Please note, for the purposes of this article and ease of reference we use the term winter fuel payment to refer to both...
HMRC Transformation Roadmap
ATT, CIOT and LITRG welcomed the publication of HMRC’s Transformation Roadmap on 21 July, large parts of which reflect t...
Scottish government cruise ship levy: CIOT response
During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in rela...