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Transposition of the Fifth Money Laundering Directive: update
In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expans...
Applying the agent lens to digital services
Understanding tax law is one thing, complying with it another and, after determining the client’s tax obligations, the a...
The advent of the new Agent Forum
How often when dealing with client affairs have you had to ask HMRC to correct something they had done, or found that th...
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Cryptoasset Guidance Update
The crucial issue for most practitioners advising clients with cryptoassets is guidance.
Changes to private residence relief and ancillary reliefs: draft Finance Bill
ATT, CIOT and LITRG have all responded to the consultation on the draft clauses published in July in relation to governm...
Trust and inheritance tax matters
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with tru...
Transposition of the Fifth Money Laundering Directive: consultation responses
The stated objective of the transposition is to ensure that the UK’s anti-money laundering and counter-terrorist financi...
Scotland update – consultation on a policy framework for devolved taxes; call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill
Call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill The CIOT recently submitted wri...
Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs: consultation responses
From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months....
The Technical Teams of CIOT and ATT: help us to help you
The CIOT and ATT Technical Teams receive a large number of queries, both from members and from non-members....