HMRC’s guidelines aim to help taxpayers navigate the more complex areas of tax.

With approximately quarter of a million US citizens living in the UK, we take a look at the problems, pitfalls and planning opportunities that their tax advisers must be aware of.

Single-purpose vouchers can be taxed upon issue but because the end use of multi-purpose vouchers is subject to choice, their taxation has to await redemption.

Hello, and welcome to the Deputy President’s page for June.

Coverage of CIOT and ATT in the print, broadcast and online media

The CIOT has a new Director of Public Policy.

Alongside its main qualification, the ATT now offers Foundation Qualifications in: Personal Taxation, Business Taxation, VAT Compliance and Transfer Pricing.