New loan charge settlement opportunity
The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, fol...
Management of taxes
Management of taxes
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...
Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in
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Latest briefings
The Welsh government proposes changes to the devolved taxes
The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transact...
New registration requirement for some trusts and investment companies
In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about th...
Finance (No 2) Bill 2025-26: Briefing on income tax rates
The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No ...
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...
CIOT and ATT House of Lords Evidence Sessions
Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of t...
Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potentia...
Reform of behavioural penalties: HMRC consultation
The consultation proposed two different approaches to reform: