Pre-6 April 2016 state pension lump sums
Those reaching state pension age can defer claiming their state pension.
Personal tax
Personal tax
UK Property Reporting Service guidance goes live
The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to report an...
Tax and the Woodland and Peatland Codes
Do you have clients involved or considering getting involved in Woodland or Peatland Code projects and the carbon credit...
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Latest briefings
Corporate re‑domiciliation: CIOT response to government consultation
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a regime would...
Employment status: where are we now?
Employment status is at the core of the tax system.
Remittance basis: loans secured on foreign income or gains
The CIOT and other professional bodies have published a note on the treatment of loans secured on foreign income or gain...
Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed....
Bereavement benefits remedial order
LITRG reviews proposals to extend bereavement benefits to surviving partners with children after the death of a partner ...
Reporting rules for digital platforms: HMRC consultation
The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement th...
Budget representation: Exchequer implications for the UK of remote working abroad
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the...