ATT Welcome, April 2016
So much happened in March at the ATT that it will be difficult to praise everyone who deserves credit....
Digital tax concerns
When George Osborne announced the introduction of digital tax accounts in his 2015 Budget statement, the impact of his c...
Welcome from the editor, March 2016
Recent cases indicate that the discovery provisions do not give HMRC carte blanche to make an assessment and advisers mu...
CIOT Vice President's page, March 2016
The first time I wrote this column I expected to be drowned in hate mail but now that I am down to just one sack of the ...
ATT Welcome, March 2016
I hope George Osborne doesn’t change the pensions tax rules in his Budget speech.
Nowhere to hide?
Discovery assessments – under s 29 of the Taxes Management Act 1970 (TMA 1970) – are a perennial concern for tax adviser...
Welcome from the editor, February 2016
Although the Rangers case concerned employee benefit trusts (EBTs), with the Court of Session finding that the arrangeme...
President's page, February 2016
In the closing remarks I made in my inaugural speech as CIOT president published in Tax Adviser (June 2015), I stated: ‘...
ATT Welcome, February 2016
What will be the impact on our members when the tax return as we know it finishes in the tax year 2020–21?...