The CIOT has published its response to the Welsh government consultation on legislative proposals relating to the Welsh Tax Acts. The response addresses technical amendments to Welsh devolved taxes and changes to the Welsh Revenue Authority’s governance and operational powers.

The CIOT has published its response to the consultation on the VAT treatment of land intended for the construction of new social housing.

Responding to the Treasury consultation, the CIOT addresses the design and operation of land remediation relief, including a proposal on accelerated tax relief.

The CIOT has published comments on several items of draft Finance Bill 2026-27 legislation and on HMRC’s consultation on simplifying treaty relief from withholding tax on interest paid overseas.

The Chartered Institute of Taxation (CIOT) has submitted detailed policy proposals and technical questions to HMRC regarding the Draft Finance Bill 2025-26 legislation on inheritance tax (IHT) and pensions. The submission, dated 19 September 2025, outlines eight specific proposals addressing Personal Representatives' liability for IHT on pension funds, including recommendations for a 50% pension fund retention mechanism and amendments to the legisaltion as regards discharge certificates. CIOT also raised 20 technical questions.

The Chartered Institute of Taxation (CIOT) has criticised the latest Budget for adding complexity to the tax system through multiple changes including three-year extension of income tax threshold freezes affecting 780,000 additional taxpayers, new taxes on high-value properties and electric vehicles, increased rates for dividend and property income and limitations on agricultural inheritance tax reliefs.

The Chartered Institute of Taxation (CIOT) has warned that Budget tax changes announced on 26 November 2025 will add complexity to the tax system and increase workloads for HMRC and taxpayers. The measures include a three-year extension of income tax threshold freezes, which the Office for Budget Responsibility estimates will bring 780,000 more people into paying income tax and 920,000 more into the higher rate. The Budget introduces a new tax on owners of high value properties, a new charge for driving electric vehicles, and increased income tax rates for dividend, property and savings income above those for other forms of income. The government confirmed it will proceed with limiting agricultural and business reliefs for inheritance tax, expanding that tax's scope and requiring more estate valuations. CIOT President Nichola Ross Martin stated the changes will mean more taxpayers, more tax returns and additional work for tax collectors, taxpayers and their advisers, while expressing concern about HMRC's capacity to handle the increased complexity despite additional resources to reduce the tax gap.

The Chartered Institute of Taxation (CIOT) has expressed concerns about potential unfairness following the Chancellor's announcement to cap National Insurance advantages on pension salary sacrifice schemes from April 2029. Under the new rules, both employees and employers will pay National Insurance contributions (NICs) on any amount exceeding £2,000, while income tax relief remains unchanged. CIOT warns that these changes could disproportionately affect basic rate taxpayers and individuals with student loans.

The Chartered Institute of Taxation (CIOT) has warned that the government’s proposed high-value council tax surcharge will add complexity to England’s property tax system and may place additional pressure on asset-rich, cash-poor homeowners. The surcharge would apply to property owners rather than occupiers, including those holding property through companies or trusts. CIOT notes that implementation has been delayed until 2028, with a consultation planned for early 2026 on reliefs, exemptions and appeals processes.

The Chartered Institute of Taxation (CIOT) has welcomed government changes making the new £1m agricultural and business property reliefs allowance transferable between spouses and civil partners. The Institute had advocated for this modification in representations to government since October 2024. CIOT has also welcomed changes to planned legislation bringing unused pension pots into inheritance tax scope, including provisions allowing pension scheme administrators to retain 50% of pension funds for up to 15 months where inheritance tax may be payable. Additionally, personal representatives will be discharged from personal liability for inheritance tax on pensions discovered after calculations have been agreed with HMRC. Danny Clifford, chair of CIOT's Private Client (UK) Committee, described the transferability change as aligning the legislation with existing nil rate band and residence nil rate band provisions, though noted the government has not addressed other issues raised by the Institute regarding the legislation.

The CIPD Trust has published detailed guidance for HR professionals on the recruitment and retention of refugees in UK workplaces. The guide addresses key practical and procedural considerations, including documentation requirements, HR policy familiarisation, and employment processes that may differ from refugees' countries of origin. It emphasises the importance of establishing structured support mechanisms, including training for hiring managers on specific challenges refugees may face, implementing thorough induction processes, and maintaining ongoing dialogue to address potential issues proactively. The guidance also highlights the dual benefits of refugee employment: supporting economic integration whilst addressing organisational talent shortages. Notably, the guide recommends implementing specific management protocols, including regular progress reviews and clear communication strategies regarding organisational wellbeing support systems.

The Chartered Institute of Personnel and Development (CIPD) has published a report and accompanying case studies exploring flexible and hybrid working practices in the UK more than a year after implementation of the Employment Relations (Flexible Working) Act 2023. The report considers employer and employee perspectives on how trends in flexible and hybrid working are influencing performance, employee engagement, wellbeing and other key organisational outcomes.