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The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of

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.

The importance of tax treaties between the UK and the United States cannot be underestimated. 

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

As I write my Welcome page for this month, people are actively predicting what may appear in the autumn UK Budget at the end of this month, which makes things a bit awkward for me.

I hope that you have enjoyed the late summer sun and are managing to do at least some of the things that you enjoy.

Many of us are now returning to work after months of working from home but I am unsure if working in offices will ever be the same again.