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Kelly Sizer

Kelly Sizer is head of qualifications development for the CIOT and ATT, having previously worked as senior manager for the CIOT’s Low Incomes Tax Reform Group. She is a CTA (Fellow), which was awarded in 2018 for her thesis on the complexities of tax-incentivised savings for the low-income population. Kelly can be contacted by email: ksizer@ciot.org.uk.

ARTICLES

Steps in the right direction?

Past, present and future

A sigh of relief?

False deadlines

Pension trap

On the move

How to help clients who struggle to settle their self assessment bills

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12

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READERS' FORUM premium icon

Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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