President's Page, November 2015
In the first Budget of this year the then coalition government announced: ‘It would be asking the regulatory bodies who ...
ATT Welcome, November 2015
The great thing about tax is that it is constantly changing so there is never a shortage of topics to develop into train...
Ready for action
The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5...
Celtic complexities
The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wal...
Transforming Service
HMRC’s overall aim is simple: to make it easier for customers to pay the right amount of tax at the right time....
The big question?
We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of u...
Bridge the Gap
The better-off do not have a monopoly of complex tax situations: tax can be just as difficult for people on low incomes....