Creating innovative change through new legislative pilots
The sandbox piloting approach being explored is defined in the consultation document as ‘a temporary environment where H...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion....
Tax and the Woodland and Peatland Codes: March 2023
It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients i...
ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
HMRC’s ‘i’ and ‘g’ forms
We frequently hear complaints from members about HMRC’s digital forms, particularly around the inability to see upfront ...
UK Property Reporting Service: update
In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service....
Green guidance
The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s ...
Low-income trusts and estates
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that remov...
UK Property Reporting Service: latest news
Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT have rece...