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Why have a CPD requirement at all?

CPD is the requirement to maintain and develop the skills and competencies necessary to carry out professional and technical duties competently througho

In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

Is there something I should know?

The calculation of the ten year anniversary Principal Charge is something of a bête noire for many of us who deal with such charges only a few times each

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

Much has changed in the world of professional practice since ATT appointed me as a director of the TDB in the summer of 2012.

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

The investment returns for those who have invested in UK woodland have been handsome for some time now.

The role of tax advisers has been under scrutiny in the UK, along with public, press and political interest in the tax affairs of multinational businesses (the BEPS agenda being the response) and r

What has changed?

The three-stage approach remains: a covering letter, schedules of services, and standard terms and conditions of business.