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A majority government, a radical new leader of the opposition, a new third party at Westminster, a new First Minister of Scotland. A lot has changed in British politics over the past year.

Every five years, or so, when the nation is about to go to the polls, politicians appear to become interested again in the question: ‘Should we really care about public attitudes to tax?’ Although

Hidden at the back of the summer Budget is a brief announcement of a consultation on cutting business rates for local newspapers.

It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA 2007 Pt 5B and ss 255A–E and TCGA 1992 Sch 8B.

Pensions tax is undergoing a generational transformation after recent radical Budgets. With it come challenges for scheme members, their advisers and employers.

Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual scheme (ACS) is the latest yet perhaps most carefully drafted addition.

Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to write a novel.

Last December the CIOT’s outgoing President, Anne Fairpo, called for more attention to be paid to the academic study of tax to inform debate and give different perspectives.

HMRC’s overall aim is simple: to make it easier for customers to pay the right amount of tax at the right time.

One of the interesting phrases used in the recent consultation, Improving Large Business Compliance, is ‘the spirit of the law’.