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Chartered Institute of Taxation

Tax bodies call for delay to statutory requirement

Government praised for commitment to consultation

Retrospective alterations harm principle of certainty: CIOT

Government plans for services to be online by default

Every tax adviser can and should record a podcast, says DANIEL SELWOOD

Tax pros attack 'suicidal' cost-cutting measure

MIKE TRUMAN speaks to John Whiting about his new role as tax director at the Office of Tax Simplification (OTS)

ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

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Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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