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

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

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

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

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guidance available to help you make sure you’re getting it right. 

The video game market has evolved into the UK’s most lucrative entertainment sector.