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Graham will be known to some of you as a past President of ATT, who has now retired from practice and continues to volunteer with ATT, chairing the ATT Examination Steering Group.

May was another busy month for our technical teams with a number of Budget Day consultation responses that needed to be filed with HMRC and HMT.

I am honoured to become President – it’s a great privilege and I hope to do my best to fulfil the role well.

On 10 May, along with fellow officers I attended the Joint Presidents’ Luncheon in Edinburgh. This year, we changed location to the Royal College of Physicians, which was a magnificent venue.

The announcement on 19 March of severe restrictions to HMRC’s telephone lines hit the headlines and received significant criticism, prompting an urgent question in Parliament by James Murray MP and

One thing that we are all going to have to prepare for is the advent of Making Tax Digital for Income Tax Self-Assessment (MTD ITSA).

On 19 March, HMRC announced that the telephone helpline (although not the Agent Dedicated Line) would be closed from 8 April until 30 September.

In my early years at the CIOT, when describing to people what we do, I would say that we try to make the tax system better.

This is my last ‘welcome’ column as President, so I want to use it to reflect on the last twelve months and to thank everyone who has made this a hugely rewarding and highly enjoyable term.

One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments received by former employees.