Chartered Institute of Taxation (CIOT)

The CIOT is the leading professional body in the United Kingdom concerned solely with taxation. The CIOT is an educational charity, promoting education and study of the administration and practice of taxation. One of our key aims is to work for a better, more efficient, tax system for all affected by it – taxpayers, their advisers and the authorities. The CIOT’s work covers all aspects of taxation, including direct and indirect taxes and duties. Through our Low Incomes Tax Reform Group (LITRG), the CIOT has a particular focus on improving the tax system, including tax credits and benefits, for the unrepresented taxpayer.

Latest articles

Opinion

Tax Institute welcomes revision of Direct Recovery of Debt Proposals, subject to the detailed legislation

Opinion

LITRG offer guarded welcome to revised proposals on direct recovery of debt

Opinion

UK tax system trapping low-paid workers in travel tax relief schemes

Opinion

Complexity could limit take up of sports club tax reliefs

Opinion

Offshore income – tax body calls for ‘last chance’ disclosure facility

Opinion

Offshore tax proposals will catch innocent migrants, warns tax charity

Opinion

Remember Adam Smith say CIOT, as Institute cautions against overzealous Scotland tax devolution

In its submission1 to the Smith Commission on devolved powers to Scotland, the CIOT has suggested a hybrid approach to devolution that includes both full devolution of some taxes and the possible assignment of an appropriate share of revenue of taxes collected in Scotland.

Opinion

‘Tax Gap’ figures – Five times as much lost to fraud as to avoidance

The Chartered Institute of Taxation (CIOT) has drawn attention to official figures published today which show that almost five times more tax revenue is lost as a result of illegal activity than through tax avoidance.

Opinion