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‘Where’s the Summer Finance Bill?’ was the frequent cry of tax advisers, wondering whether five hundred pages of legislation were going to return after the June General Election.

The recent WannaCry ransomware attacks brought chaos to a large number of organisations across the world and again raised the profile of the increasingly sophisticated activities of cyber-criminals

Although the draft Regulations keep the principal requirement that you must perform client due diligence (CDD) before you establish a business relationship and when you identify any factors relevan

Sometimes apparently random incidents gel together in one’s mind. And aren’t things meant to come in threes?

As my husband observed: ‘If you are going to update a tax book, do it quickly’.

You can’t ignore Making Tax Digital.

The idea of sending an email with a nefarious attachment or hyperlink to a compromised website in hopes an end-user will open or click it is nothing new.

In the March 2015 budget the then Chancellor George Osborne announced the demise of the ‘complex, costly and time consuming’ tax return.

As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affair before the first Budget of the new approach. And so it turned out.

Using evidence to inform policy is a key mantra of modern government, not least when it comes to developing tax policy.