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

"The Treasury has stated that under these changes only the self-employed with profits above £16,250 will pay additional NIC."

All change for self-employed National Insurance contributions

Opinion

"The Chancellor also announced that an advisory panel of industry experts will be established to ensure appropriate scrutiny of options."

Oil and gas review “encouraging” for North East economy, say tax professionals

Opinion

"These measures seem to come at a cost to existing recipients of foreign pensions"

Extra costs in store for recipients of foreign pensions

Opinion

"We strongly hope that the Budget announcement on strengthening consumer protection will include putting tax refund companies under the spotlight."

Help for consumers must include clampdown on copycat tax refund companies, say the Low Incomes Tax Reform Group

Opinion

"This will be a valuable boost for many low earnings families whose children travel between 2 and 15 miles to reach their selective school."

Free school transport welcome, but watch the cliff edges

Opinion

"Such a move by the Government to tackle pension liberation schemes is understandable."

More safeguards needed in Chancellor’s move against overseas pension schemes

Opinion

"We hope the slimming down of the Budget will enable HMRC and the Treasury to step off the policy treadmill and spend more time working on the overall health of the tax system."

Slimline Budget can help tax system get fit for purpose

The Chartered Institute of Taxation has praised the Chancellor for delivering a Budget with fewer tax changes

Opinion

"The delay should also allow time for HMRC to ensure that the new system is properly tested and fine-tuned"

LITRG welcome one-year deferral of mandatory digital reporting for small businesses

This 12-month deferral period means that smaller businesses and landlords will have longer to prepare for the new obligation

Opinion

"Sometimes it can be hard to keep up with the avalanche of government announcements on tax avoidance and evasion."

Blog: The state of play on tax evasion and avoidance

Opinion

"LITRG has told a wide-ranging consultation that certain tax rules and HMRC practice work against the Government’s commitment to halve the disability employment gap"

HMRC urged to do more to help disabled people in work

Opinion

"Reducing it to £4,000 from April 2017, which equates to savings of £333 a month, is very likely to catch out people of limited means"

Flaws in the Government’s strategy to tighten pension rules

Opinion

"In this respect, it has simply been a matter of waiting to see just how significant that divergence would be."

Scottish income tax divergence likely to create complexity for taxpayers

Opinion

"Technology means we can do more with less, so society as a whole is wealthier as a result and that gives you something that can be taxed."

BLOG: Touch of the counsel of despair in Bill Gates’ robot tax idea

Opinion

"Targeted action against abuse of the FRS, which is masterminded by a relatively small number of businesses, is preferable to such wholesale changes."

Innocent small businesses may suffer from crackdown on VAT abuse

Opinion

"The Government will restrict the availability of zero-rate VAT for the purchase of adapted motor vehicles for eligible disabled users, to one car every three years."

Concern at new restrictions on VAT relief for disabled people buying cars

Opinion

“Of all of the tax powers being devolved to the Scottish Parliament, the proposed replacement of APD has been the one that has generated the most interest and debate"

Air tax plans lack detail to allow robust scrutiny, warn tax professionals

Opinion

"The Committee’s report acknowledged the serious customer service failures by HMRC and Concentrix but also highlighted other flaws in the compliance processes"

Tax campaigners welcome tax credits review announcement

Opinion

“The Government has announced an extensive pilot programme in the run-up to launch in April 2018."

HMRC’s Making Tax Digital concessions no substitute for caution

Opinion

"Businesses and tax professionals across the UK will be poring over today’s announcements to see what they mean for them and their clients and customers."

Making Tax Digital: HMRC movement welcome but timetable remains daunting

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