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Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

The use of social media continues to grow at a phenomenal rate, so tax practices that have desisted from becoming involved so far might want to consider the benefits of the various channels.

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

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.

With the end of the Liechtenstein disclosure facility (LDF) and data exchange from offshore jurisdictions courtesy of the common reporting standard looming, it is likely HMRC will identify more cas

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.

Since my last article ‘Working Together – the digital future’ (Tax Adviser, August 2015), progress has been made and the first digital Working Together meeting was held on 24 September 201

Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relief (transfers of goodwill on incorporation, trading status of ‘management comp

The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the arrangements (hallmarks) that have to be notified to HMRC under the DOTAS regim

In recent months we have received numerous reports from our members of continuing and excessive delays in the time it takes for HMRC’s option to tax national unit to respond to notifications.