Search

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

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.

Background

The government published proposals for a levy on drinks that contain added sugar. Behind the tax is concern that drinks that are high in sugar content are leading to obesity.

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

So to Drapers Hall in the City of London on 29 September where after a meeting of ATT Council did dine most convivially in the Livery Hall at the President’s Luncheon (with apologies to Samuel Pepy

By the time you read this, I shall be halfway through my presidential year.

The Organisation for Economic Co-operation and Development’s base erosion and profit shifting project (BEPS), initiated in October 2015, is also impacting small and medium-sized enterprises (SMEs)

Background

The government has adopted legislation that will change the place of supply of repair services provided to insurers with effect from 1 October 2016 (