Collection of draft Finance Bill 2025-26 legislation comments
15 Sept 2025
The Chartered Institute of Taxation (CIOT) comments on the draft Finance Bill 2025-26 legislation on:
- Proposals to close in on promoters of marketed tax avoidance
- Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
- Making Tax Digital for Income Tax and penalty reform
- Modernising and mandating tax adviser registration with HMRC
- Reforms to agricultural property relief and business property relief
- IHT Pensions