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The last few years have driven many of us to take stock of our lives – from assessing the way our careers are unfolding to daydreaming about where we would like to live while we pursue them!

In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution to reform international tax agreed by the OECD/G20 Inclusive Framework on BEPS to deal

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Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model reporting rules for digital platforms will require UK platform oper

© Getty images/iStockphoto

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