Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potentia...
Personal tax
Personal tax
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...
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...
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Latest briefings
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...
Loan Charge Review 2025: joint CIOT and LITRG response
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025....
Non-domicile tax reforms: double remittances
On 26 March 2025, in a published paper the CIOT set out concerns about the potentially unforeseen tax implications for n...
Personal tax offshore anti‑avoidance legislation: CIOT response
The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh ...
Simplifying the taxation of offshore interest: HMRC consultation
The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar ...
Finance Bill 2024-25: ATT briefings
Hybrid carsClauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply...
Labour market – a flurry of activity!
Zero hours contracts for agency workersThe government published a consultation in October (tinyurl.c