NEWS

Welcoming additional resources for HMRC (in response to the Government’s spending review), the CIOT raises a key point for HMRC to consider, as the department continues on its journey to becoming a digital-first organisation. The Institute recalls...

HMRC have issued Spotlight 71 highlighting some of the potential indicators of tax avoidance arrangements for individual agency workers and contactors who are engaged by, and moved between, umbrella companies. Key concerns that should ring alarm...

Updated guidance has been issued for judges and parties in proceedings in the First-tier Tribunal (Tax Chamber) regarding the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone by someone who...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

In a policy update on the tax reform of carried interest, published on 5 June, the Government has confirmed, among other things, that it will not be proceeding with two proposed additional qualifying conditions, and it will limit the territorial...

HMRC have updated the consultation pages on the various tranches of their draft Pillar Two guidance to include a short consultation response stating that although the responses have been reviewed, they will not provide a summary of responses. The...

The ATT has published a new set of technical frequently asked questions (FAQs) for Making Tax Digital, aimed primarily at agents but also relevant to taxpayers with more complex affairs. They are intended to complement the ATT’s existing, more...

The CIOT has published its response to the Independent Loan Charge Review 2025 call for evidence, which closed at the end of May 2025. The joint response with the Low Incomes Tax Reform Group focuses on questions 5.4, 5.5 and 6.1 of the consultation,...

The UK Government has announced that the winter fuel payment (WFP) will be paid to everyone in England and Wales over state pension age for the coming winter 2025/26. An income eligibility threshold will be set at £35,000 and assessed on an...

HMRC report that their security systems have detected unauthorised access to some taxpayer online accounts in an attempt to claim money from HMRC. HMRC are writing to affected individuals and taking action to protect these accounts, noting that the...