CIOT responded to the Treasury’s consultation on predevelopment costs following the Orsted West case (aka Gunfleet Sands) with a clear message about the lack of tax relief for legitimate business expenses.

Ahead of the Budget on 28 October, the ATT submitted Budget representations suggesting that the government should review outdated rates and allowances, introduce simplifications for inheritance tax and extend the soft landing for penalties for Making Tax Digital for Income Tax.

Six years on, digital services taxes are becoming increasingly fragmented, creating new compliance challenges for businesses operating across international markets.

Effective time management means protecting important work before it becomes urgent, helping tax practitioners reduce risk and manage growing pressures.

With mandatory payrolling approaching, employers should review how their PAYE Settlement Agreements, data and processes will work in practice.

Advisers preparing software R&D claims must consider how AI affects qualifying activity and the evidence needed to support claims.