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The problem of getting the tax position right when claiming deferred state pension lump sums is one that will eventually be retired to the history books.

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

Age features in many tax research studies as an impacting factor on people’s tax-paying behaviour, but it is also increasingly becoming a complicating factor in practical tax affairs as populations

HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft Bill being released before the end of the year.

In October 2017, the CIOT attended a stakeholder meeting with HMRC and representatives from the logistics and legal sectors to discuss its draft legislation, The Fulfilment Business (Approval Schem

Living in the South East of England I see a number of clients who are approached by developers to purchase their land.

It is fair to say that the woodlands activity on a farming enterprise is often forgotten about in terms of accountancy and tax.

The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is expected to take effect in Scotland from 1 April 2018.

A Budget Representation is a written representation from an interest group, individual or representative body to HM Treasury with the aim of commenting on government policy and suggesting new polic

As set out in Angela Fearnside’s article in Tax Advi