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In the build up to Christmas, I usually find time amongst the manic present wrapping sessions and the social events to go to a carol service.

Party conferences can be frenetic and feverish at the best of times.

One of the most common comments by those who have been involved in an unsuccessful tax scheme is that they didn’t understand it, or thought it set out to do something different.

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth

The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.

A friend of mine recently relocated to another part of the UK and was faced with those vital but annoying bureaucracies we have all had to deal with at such times.

The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig

The 100-page guide is intended to supplement existing material in the self-employment section of the

A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Budget 2018.

The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D tax credits and RDEC claims by HMRC.