Employee ownership trusts: trustee residence
Substantial changes to the taxation of employee ownership trusts (EOTs) were included in Finance Act 2025, amending the ...
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Technical
Building Safety Levy (Scotland) Bill: ATT response
The Building Safety Levy (Scotland) Bill was introduced to the Scottish Parliament in June 2025, setting out how the Sco...
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...
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VAT treatment of business donations of goods to charity: HMRC and HMT consultation
In our response to the consultation document VAT treatment of business donations of goods to charity (tin...
The tax treatment of remote gambling: HMT and HMRC consultation
In our response we welcomed, in principle, simplification of the taxation of gambling.
Strengthening the soft drinks industry levy: HMRC and HMT consultation
The soft drinks industry levy (SDIL), or ‘sugar tax’ as it has been known in the media, came into effect in April 2018....
Reform of behavioural penalties: HMRC consultation
The consultation proposed two different approaches to reform:
Improving HMRC’s approach to dispute resolution: HMRC consultation
The CIOT responseThe CIOT supports the aligning of appeals processes between direct and indirect taxes because it would ...
Closing in on promoters of marketed tax avoidance: HMRC consultation
The CIOT responseThe CIOT supports the government in taking a robust approach to those who continue to devise, promote o...
HMRC Transformation Roadmap
ATT, CIOT and LITRG welcomed the publication of HMRC’s Transformation Roadmap on 21 July, large parts of which reflect t...