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In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip Hammond’s final announcement – that he’s just delivered his last Autumn State

Season of goodwill

These are just two examples of the many issues, which beset taxpayers all year long and in these instances, the clients face a much less anxious Christmas.

Significant changes to HMRC powers and sanctions around tax evasion, particularly anything offshore, have been introduced or are in the pipeline.

Much has changed in the world of professional practice since ATT appointed me as a director of the TDB in the summer of 2012.

Conservative Party  

Everything said at this year’s Conservative Conference has to be seen through the prism of the vote to leave the European Union.

As tax practitioners, we constantly bemoan the increasing complexity of our tax code, while successive Finance Acts cover more and more paper.

The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.

Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could also benefit the relief’s simplicity and coherence.

In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domestic Transfer Pricing Legislation) on whether secondary adjustments should be