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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’.

HMRC have reviewed data, including from the Land Registry, and have identified non-resident corporate owners of UK property that may not have met certain UK tax obligations.

In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service.

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.

The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wales.

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