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‘Under this proposal, on the 5th April 1860, the income tax will expire.’ These are the words of William Gladstone in 1853 from his first budget.

One challenge for the tax adviser working in the not-for-profit (NFP) sector is the assumption that because an organisation’s intention is to plough any profits back into its activities excuses the

Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remained closely guarded until 8 July.

We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Miliband, then leader of the opposition, that a future Labour government would car

There is a certain degree of mystery surrounding doctoral degrees and the purpose they serve. Have you ever thought of doing one? Have you ever wondered what PhD students do and why?

A panel view

Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski, the Chair of the Conference, Mike Arno

This is the report of a case that did not reach the First-tier Tribunal (FTT).

The better-off do not have a monopoly of complex tax situations: tax can be just as difficult for people on low incomes. Unrepresented people have difficulties with a wide range of tax issues.

As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect.

As we reach the end of the coalition government, a review of the tax policy changes over past five years can centre on six themes: