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December is traditionally a month for looking back over the year and reflecting on what has been achieved.

In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High Court’s dismissal of a judicial review claim brou

February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networking service that initially launched online before being developed into a mobile

The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the general election.

Having joined the CIOT just a month earlier, and having largely been a VAT specialist throughout my tax career, I had paid little attention at the Budget of March 2015 when George Osborne proclaime

When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wanted to prevent taxpayers from doubling up on tax relief through ‘recycling’,

Article 31 of Directive (EU) 2015/849 (the ‘Fourth Money Laundering Directive (MLD)’) imposed on each EU member state a duty to require certain categories of trustees to obtain and hold various inf

It is coming around to that time of the year when the tax world slows down a pace in preparation for the December break and New Year festivities.

The Annual Tax on Enveloped Dwellings is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.

Real time reporting of PAYE information has been with us now since 2013.