ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the E...
Technical
Technical
Finance Bill 2025-26: ATT briefing on proposed HMRC powers relating to digital communications
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue out...
Business rates reform
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England....
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Finance Bill 2025-26: clauses 62 and 63-68 - inheritance tax changes to pensions and agricultural and business property relief
At the time of writing, the Finance Bill 2025-26 is making its way through the committee stage, with ministers examining...
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...
Scottish visitor levy: amendment bill
The Scottish government introduced the Visitor Levy (Amendment) (Scotland) Bill on 6 January 2026 (‘the amendment bill’)...
Scotland: the future of council tax in Scotland
The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future ...
Incorrect bank interest issues
HMRC increasingly relies on interest figures reported by banks and building societies to pre-populate customers’ records...
Finance Bill 2025-26: Parts 6 and 7 – tax adviser measures
The CIOT highlights, and the ATT agrees, that all the Finance Bill measures aimed at tax advisers should be viewed toget...
Finance Bill 2025-26: clauses 79, 83-85 and 103 – indirect taxes
VAT Tour Operators’ Margin Scheme and taxis and private hire vehicles: clause 79Clause 79 changes the definition of a ‘t...