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One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.

The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of

Well, it’s been a busy few weeks for the CIOT, ATT and LITRG technical teams. 

My lack of Budget predictions in my last Welcome page turned out to be absolutely spot on: nothing much happened in the Budget and most of that was leaked beforehand anyway.

Personal tax
Tax rates and allowances for 2022/23

This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effects of farmers diversifying into renewables.

It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to be a relatively recent development in the world of work and the taxatio

Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this is a ‘fad’.

As I write this article, I will have been exactly 12 months in post as your CIOT President.

Following the announcement on 23 September that Making Tax Digital for Income Tax (MTD for ITSA), and the reform of basis periods, were to be delayed, we received several thank you messages fr