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The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the emerging trends and tax implications of hybrid and distance working (

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

In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Convention (MTC) as a result of the BEPS action reports and also in relation to the p

In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges

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

In 1786, Robert Burns wrote about the need ‘to see ourselves as others see us’. If only we could all do the same, we might not act hastily and instead might make better decisions!

In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges of digitalisation.

We have all needed to face the impact of Covid on both our working lives and personal lives.