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

In a special comment article, Paul Morton, Tax Director of the Office of Tax Simplification, tells the CIOT what to expect from the OTS in the next 12 months.

Paul Morton: What to expect from the OTS in the next 12 months

Opinion

It has now been confirmed that legislation providing for new corporate criminal offences of failure to prevent the facilitation of tax evasion will have effect from 30 September this year.

HMRC are gearing up for the new corporate criminal tax offences – are you and your clients ready?

Opinion

"Some claimants will receive two forms (one with a red line across it) with accompanying guidance notes"

Tax credit claimants reminded to renew by July 31

Opinion

"Taxpayers would be helped further if HMRC could publish updated draft guidance on the Bill’s provisions over the summer."

Finance Bill announcement helpful but questions remain

Opinion

"The deferral to at least 2020 for taxes other than VAT is welcome"

A more measured start to Making Tax Digital will better serve its aims

Opinion

"We are delighted that the government has relaxed the timetable for Making Tax Digital"

Delayed digital start date will make for better implementation

Opinion

Taylor may deliver fairness in terms of rights but more work is needed for tax fairness and simplicity

Whilst welcoming the Taylor Review’s fairness proposals, the CIOT advises more needs to be done regarding tax outcomes

Opinion

“We understand that HMRC have a large number of enquiries ongoing into EBTs at the moment and they will therefore feel vindicated by this decision"

Supreme Court take tough line on Rangers in ‘landmark tax case’

The Supreme Court today decided that tax planning undertaken by Rangers Football Club involving an Employee Benefit Trust (EBT) did not succeed in avoiding employment income tax and National Insurance Contributions on amounts paid to the EBT for players and executives.

Opinion