Anti-money laundering consultation: CIOT and ATT responses
The online article in January’s edition of Tax Adviser (tinyurl.com/3z4jmy9c) set out the signif
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Agent Standards: Budget 2025 and Finance Bill Update
Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the ag...
Budget 2025: inheritance tax changes – pensions and agricultural/business property relief
Ever since the changes to pensions and agricultural/business property relief (APR/BPR) were announced at the Budget in 2...
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The Welsh government consults on how to change tax laws
In a recent consultation, the Welsh government asked for views on the current arrangements for making changes to the Wel...
Employee ownership trusts: unexpected reduction in capital gains tax relief
In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form ...
Updates to VAT guidance: postponed VAT accounting
The Guidance Strategy Forum has an ongoing VAT guidance improvement project, which reviews the general VAT guidance on G...
Budget 2025: state pension only income and simple assessment
LITRG has delved into this matter in more detail in a
Budget 2025: consultations and calls for evidence – members input invited
Business Rates and Investment: Call for EvidenceThe CIOT’s Business Rates Working Group will be looking at this...
Tax barriers to housing supply
The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced l...
Non-domicile reforms: temporary repatriation facility
The CIOT anticipates that there will be enquiries into a significant number of tax returns containing temporary repatria...