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Over the last few months, I’ve had the pleasure of presenting a series of online sessions to students and members of the ATT and CIOT entitled ‘The thriving tax professional’.

As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.

The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to evolve.

The CIOT’s Low Incomes Tax Reform Group (LITRG) published a report in April 2023 – ‘Good guidance: the importance of effective guidance for unrepresented taxpayers’ (see

One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments received by former employees.

Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may hold these grants until a ‘vesting’ date in the future when certain UK taxe

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operations within the business.

This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax.

For many people, some degree of hybrid working is now firmly here to stay. Technology to support this new approach has advanced at a rapid pace over the last few years.