HMRC guidance on the salaried members rules: CIOT comments
The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are ef...
Personal tax
Personal tax
ATT Autumn Budget 2024 representations
The ATT made four representations in advance of the Autumn Budget on the following topics:
CIOT Autumn Budget 2024 representation: incorporation relief within TCGA 1992 s 162; update on ESC D32 representation
The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions cont...
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Latest briefings
Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection w...
State pension and the annual taxable figure
LITRG is hearing from more and more people who are unsure about their state pension tax obligations.
ATT produces new guide on deceased estates
Over the last three years, the ATT has been part of a working group with HMRC looking at how aspects of the process of e...
Non-domicile changes
The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inherita...
Finance (No.2) Bill 2024: CIOT briefings on property and transfers of assets abroad
Finance (No.2) Act 2024received Royal Assent on 24 May 2024.
Welsh land transaction tax consultation
The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR...
Crypto Asset Reporting Framework
HMRC issued a consultation regarding the implementation of certain discretionary and optional elements of the Crypto Ass...