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A warm festive welcome to this December edition of Indirect Tax Voice.

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.

Kia ora tatou! I’m still jetlagged from my bucket list trip to New Zealand – but I wish you a warm welcome to the Christmas edition of the ATT welcome page.

On 1 November, seven professional bodies launched the latest version of professional standards for their members – known as Professional Conduct in Relation to Taxation, or PCRT.

Reflecting on the Autumn Statement, I wonder whether Christmas 2016 will be the last as we know it in the tax profession.

Before I introduce this month’s newsdesk, I would like to say a big thank you to the technical teams of CIOT, ATT and LITRG, and the volunteers connected with those teams, for the fantastic effort

The facts of the case

In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, with a view to renting it out.

Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but not necessarily for the worse.

This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which have been entered into between 101 countries: 54 are exchanging by 2017 and

In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder information between tax authorities.