Chris Thorpe | Tax Adviser

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Chris is a Fellow of the CIOT and member of STEP. His particular areas of interest within the Institute lie with private client tax, digitalisation and agent services, and Scottish tax matters. He is the author of Implied Trusts and Beneficial Ownership in Modern UK Tax Law.

Scottish taxes

By Chris Thorpe | September 21, 2022

The Scottish Taxes Committee has been considering a number of consultations of late.

General Features

Personal tax

Decentralised finance (cryptoassets): HMRC call for evidence

By Chris Thorpe | September 21, 2022

The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation of Decentr...

General Features

Personal tax

Making Tax Digital for Income Tax Self-Assessment: draft notices

By Emma Rawson | August 22, 2022

On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 2021 for a sh...

Management of taxes

OMB

Crypto assets working group

By Richard Wild | August 22, 2022

In the light of the growing popularity of crypto assets, the CIOT, including the Low Incomes Tax Reform Group (LITRG), a...

General Features

UK no longer recognises the Moscow Stock Exchange

By Chris Thorpe | May 20, 2022

As of 5 May 2022, the Moscow stock exchange is no longer designated as a recognised stock exchange by the UK, as the Rec...

General Features

Round up of engagement on Making Tax Digital

By Chris Thorpe | May 20, 2022

A round up of recent activity and engagement with HMRC There was a time when you could not turn to Technical Newsdesk w...

General Features

Indirect Tax

Personal tax

Land and building transaction tax: additional dwelling supplement: CIOT's response to call for evidence

By Chris Thorpe | March 28, 2022

In the call for evidence, Revenue Scotland highlighted several specific areas of concern with the additional dwelling su...

General Features