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December is traditionally a month for looking back over the year and reflecting on what has been achieved.

The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the general election.

Having joined the CIOT just a month earlier, and having largely been a VAT specialist throughout my tax career, I had paid little attention at the Budget of March 2015 when George Osborne proclaime

When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wanted to prevent taxpayers from doubling up on tax relief through ‘recycling’,

It is coming around to that time of the year when the tax world slows down a pace in preparation for the December break and New Year festivities.

Real time reporting of PAYE information has been with us now since 2013.

With the imminent introduction of the IR35 changes, contractors and their clients may be looking at how engagement structures could be changed going forwards.

Since its introduction in 2000, the limited liability partnership (LLP) has been a success.

Tax has become such a fluid and uncertain area that you never know what is going to happen in that intervening period.

The Autumn is a very busy time in the Presidential Calendar; by the time you read this, I will have chaired our October Council meeting, and met many volunteers at the Presidential Reception.