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A sustainable future: the role of environmental tax strategies
In my experience working in the tax functions of FTSE 100 companies, in professional service firms and speaking to other tax professionals, the average tax function has tended not to dwell on the e
The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah v HMRC [2023] UK FTT 539 (TC)).
Rescuing a business from insolvency: gaining more time to pay your debts
There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, securing more time to pay debts is typically crucial.
Four tax heroes: changing the world of tax
One of the advantages of working in tax for quite a few years is that I’ve met a wide range of people throughout the profession.
The future for whistleblowing: speak up and stop harm
Rarely a day goes by without a whistleblowing story in the press – from patient safety concerns in hospitals, to fraud in the meat industry to toxic workplaces in the CBI.
Inheritance tax: the nuances of ‘interest in possession’
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-interest trusts and discretionary trusts.
Making Tax Digital survey
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and ATT have jointly launched a new survey, seeking your thoughts on MTD for ITSA
The pensions dashboard: yet more delays...
The pensions dashboard is the largest digital transformation project that the pensions industry has ever attempted: the creation of a digital platform consolidating the pension information of every
We’re still here to help: LITRG at 25
The Low Incomes Tax Reform Group (LITRG) was established in 1998, when John Andrews, then President of the CIOT, identified the need for low income, unrepresented and often vulnerable taxpayers to
