Finance Bill 2025-26: clauses 36 to 38 – share for share exchanges
Clauses 36 to 38 of the Finance Bill relate to the rules that apply to share for share exchanges and other corporate reo...
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Finance Bill 2025-26: clause 80 – certain charitable donations not to be treated as supplies of goods
Under the current legislation, goods donated by VAT-registered businesses for resale by a charity are zero-rated, wherea...
Finance Bill 2025-26: clause 35 – restriction of relief on disposals to employee ownership trusts
The online article in January’s edition of Technical Newsdesk (
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Finance Bill 2025-26: clauses 13 to 27 – employment taxes measures
Employee reliefsThe Finance Bill proposes the following measures:
Salary sacrifice grocery schemes: summary for tax advisers
Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about t...
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...
National Insurance Contributions (Employer Pensions Contributions) Bill
The Bill creates a power for HM Treasury to apply a primary and secondary Class 1 National Insurance contributions charg...
Global mobility of individuals: CIOT response to OECD consultation
In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how in...
Finance (No 2) Bill 2025-26: update to agricultural and business property relief
The online article in January’s edition of Tax Advisor (tinyurl.com/2mx5cpft) provided an update
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 ...