The Chartered Institute of Building (CIOB) has urged the Scottish and Welsh Governments to work closely with the construction sector to help deliver housing, skills and climate commitments following the 2026 devolved elections.

The Council for International Organizations of Medical Sciences (CIOMS) has published draft guidance establishing regulatory principles for artificial intelligence use in pharmacovigilance. The draft sets out six mandatory principles—risk-based approaches, human oversight, performance evaluation, transparency, data privacy, and accountability—and reflects growing regulatory momentum worldwide, referencing frameworks like the EU AI Act, Canada's AIDA, and recent EMA and FDA guidance. Stakeholders can submit comments until 6 June 2025 using CIOMS' provided form.

The Chartered Institute of Taxation (CIOT) has urged Financial Secretary to the Treasury, James Murray, to amend the Finance Act 2026 rules bringing pensions within inheritance tax (IHT) from 6 April 2027, warning that the current provisions could cause unfair tax outcomes, disputes, delays and additional administration for HMRC. CIOT recommends simplifying the treatment of pensions discovered after an estate has been settled, so that any remaining nil rate band is applied before tax is charged at the estate rate, and extending loss relief to pension assets sold within 12 months of death, to avoid IHT being charged on values beneficiaries do not receive.

The Chartered Institute of Taxation (CIOT) has flagged an issue with HMRC's Trust Registration Service (TRS) affecting practitioners attempting to change the lead trustee on a trust record. It said users may find that, within the ‘Manage a Trust’ function, the original lead trustee’s details are pre-populated and cannot be amended. According to HMRC's Digital Service Team, the issue appears to arise where the trustee's mental capacity status has not been updated on the TRS record. HMRC advised that updating the mental capacity question to ‘yes’ and saving the change should enable the lead trustee to be changed.

The Chartered Institute of Taxation (CIOT) has warned that the government’s draft legislation intended to curb rogue tax agents and promoters of tax avoidance schemes risks missing their target while burdening compliant advisers. In a letter to Exchequer Secretary to the Treasury Dan Tomlinson, CIOT supported efforts to raise standards in the tax advice market but noted that the draft Finance Bill 2025–26 measures on adviser penalties, mandatory registration and marketed avoidance schemes are poorly targeted. It cautioned that where tax law is unclear or potential liabilities are high, reputable advisers may withdraw from giving advice for fear that honest guidance could trigger severe penalties or criminal charges, reducing taxpayer access to services and widening the tax gap. CIOT Director of Public Policy, Ellen Milner, noted that while action against mass-marketed avoidance schemes is justified, the proposals would likely fail to capture the roughly 20 overseas operators dominating the market and could have a ‘chilling effect’ on legitimate advice. CIOT added that mandatory registration is unlikely to identify true promoters of tax avoidance and urged the government to delay implementation, working with stakeholders to produce more practical legislation, including deferring the registration requirement until April 2027.

The Chartered Institute of Taxation (CIOT) has submitted evidence to a House of Lords enquiry warning that proposed inheritance tax (IHT) changes from 6 April 2026 could create a cliff edge for business and agricultural property relief. CIOT highlights a significant risk for older farmers and business owners who may die after 6 April 2026 but within seven years of making a lifetime gift  between 30 October 2024 and 5 April 2026, resulting in the loss of IHT relief and undermining succession planning. To mitigate this, CIOT suggests amending the legislation so that gifts of relievable assets made between 30 October 2024 and 5 April 2026 would continue to benefit from the current rules, even if the donor dies within seven years. If necessary, CIOT proposes that the transitional relief could be limited to individuals over a certain age or in ill health.

The Chartered Institute of Taxation (CIOT) has released comments from the chair of its Property Taxes Committee, Leigh Sayliss, on the government’s plan for a new high value council tax surcharge in England. Sayliss notes that the measure adds further complication to the already complex property taxation system, which involves nine existing property-related taxes, and that the surcharge—payable by owners, including those holding property through companies or trust structures—may result in different people being taxed in relation to the same property. The comments highlight concerns about ‘dry’ tax charges and the impact on asset-rich, cash-poor pensioners with longer mortgage terms who may struggle to downsize without effective deferral arrangements and lender support. Sayliss welcomes the decision to delay implementation until 2028 and the planned consultation in early 2026.

The Chartered Institute of Taxation (CIOT) reports that HMRC has responded to a letter it sent, dated 19 December 2022, regarding HMRC’s position on remittances upon divorce after the First Tier Tribunal case of Sehgal and Meehan [2022] TC 8581. HMRC has confirmed the position it held in its 2012 letter, that in circumstances where an ex-spouse/partner has income and gains kept offshore until the divorce is finalised, no remittance will be charged on funds/monies received in the UK. However, HMRC highlighted that a materially different set of facts may lead to a different conclusion.

The Chartered Institute of Taxation (CIOT) has reported that HMRC will accept copies of the tax return form that have been downloaded and printed from their site as the 31 October 2024 deadline for filing a 2023/24 paper self-assessment tax return approaches. This comes after the Low Incomes Tax Reform Group (LITRG) raised concerns when HMRC indicated it would only accept a paper tax return form it had issued and sent to the taxpayer by post.

The Chartered Institute of Taxation (CIOT) has responded to the UK Budget, outlining its implications for Scotland. From April 2027, the Scottish Parliament will gain powers to set separate income tax rates for property income, creating a distinct regime from the current approach under the Scotland Act 1998. CIOT notes that the UK-wide freeze on the personal allowance will apply in Scotland, increasing the likelihood that more low-paid workers and pensioners will become liable for income tax as earnings rise while the threshold remains unchanged. By 2027/28, the full state pension is projected to exceed the personal allowance. National Insurance savings on salary-sacrifice pension contributions will be capped at £2,000 from April 2029 and changes to dividend tax will apply UK-wide, meaning Scottish taxpayers will be affected in the same way as those elsewhere in the UK.

The CIOT has responded to the HMRC’s technical consultation on the proposed amendments of the Construction Industry Scheme (CIS) regulations, which sets out exceptions to VAT compliance obligations to ensure that Gross Payment Status (GPS) is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS.

The CIOT and the Low Incomes Tax Reform Group have published a joint response to the consultation on extending online marketplace VAT liability to combat non-compliance.