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The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

Whittling away at tax debt

At this time of year, I often see carved wooden nativity scenes at craft markets.

Age features in many tax research studies as an impacting factor on people’s tax-paying behaviour, but it is also increasingly becoming a complicating factor in practical tax affairs as populations

On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), the Financial Secretary to the Treasury, Mel Stride, announced a relaxation in

In September 1962, seven years before they put a man on the moon, US President John F Kennedy gave a speech at the Rice Stadium about his plans to reach the moon, and the technology they would need

For some of us, the rhythm of the year is punctuated by our half-yearly pilgrimages to Cambridge and Warwick Universities for the spring and autumn CIOT residential conferences.

Now here’s a puzzling thing

At a party conference season four months after a general election, the party that won that election (most votes, most seats, forming the government) hardly men

In the UK our tax system is often said to encourage the use of employee share schemes.

The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on simplifying the tax system.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?