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

The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into

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

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.

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.

By the time you are reading this, two major events will have occurred.

Which areas interest you the most? How well is your area of tax covered? Do you read the magazine in print or online? What would you like to see more of?

The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.

As with many dates, it has a number of interesting or significant anniversaries, such as the Supreme Court taking over the judicial functions of the House of Lords (2009), Concorde breaking the sou