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After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.

During a marriage ceremony, we are likely to have heard the phrase: ‘...let no man put asunder’.

Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2022-23 (see tinyurl

It has been a busy year for changes to National Insurance contributions (NICs).

The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. The government will not be cutting the previously enacted rates of corporation tax.

Universal credit is replacing six legacy benefits including working tax credit and child tax credit. It is administered by the Department for Work and Pensions (DWP).

Honeymoon (noun): A holiday or trip taken by a newly married couple. Or any early harmonious period in a relationship, especially the first month.

HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrally held HMRC tax data to better target business rates policy and compliance, a

Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.

Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.