Good guidance: one year on from LITRG’s report
The CIOT’s Low Incomes Tax Reform Group (LITRG) published a report in April 2023 – ‘Good guidance: the importance of eff...
General Features
General Features
The evolution of artificial intelligence: professional standards
The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to ev...
The top ten risks: how to protect your practice
As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation....
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Scottish taxes: the progress of continuing devolution
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
Navigating the tax landscape: the challenges for 2024
2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operat...
Generative AI: what can it bring to tax?
This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax....
HMRC Guidance: providing information to individuals, businesses and agents
At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers....
Power in a label: using the word ‘tax’
I work in an environment where tax is not the normal specialisation.
Three-party transactions: the challenges of input tax
When we think about the VAT implications of a three-party deal, we usually reflect on the output tax challenges, and I c...
Wales and devolved tax powers: scope to do more?
Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and cou...