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As I was drafting this article, I found that my uncle, a former RAF engineer, had greeted the news of his terminal diagnosis in a very practical sanguine way: he cancelled all his magazine subscrip

Honeymoon (noun): A holiday or trip taken by a newly married couple. Or any early harmonious period in a relationship, especially the first month.

The CIOT and ATT are extremely saddened at the death on 4 September 2022 of Robin Williamson MBE CTA (Fellow) MA(Oxon), former Technical Director of the Institute’s Low Incomes Tax Reform Group (LI

HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations in the world.

The Office of Tax Simplification published its review of simplification (see bit.ly/3AIpTwW) on 18 July – just before Parliament rose for the summer recess.

If one thing is certain, it’s that we’re going to live an increasing amount of our lives in the digital world.

The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actually paid.

There has been a significant amount of coverage in accountancy and contractor press and forums recently on managed service companies.

One of the traditional means of apparently simplifying the tax system has always been to lift thresholds.

Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest