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Reflecting on 2022, I think we can all agree that it has been an eventful year.

Hello, and welcome to the Deputy President’s page for December.

In our last column, we said that the government would announce their budget plans on 31 October.

It’s not normal in tax for something announced one day to become out of date just a short while later. But we are not in normal times, and recent events have shown that this can indeed happen.

On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namely the Coronavirus Job Retention scheme (CJRS), and the Self-Employment Income

In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service.

It’s been hard to know whether we are coming or going this month, what with the numerous government announcements and changes surrounding the mini Budget, Growth Plan and medium-term fiscal plan.

Hello, and welcome to the Deputy President’s page for November. This month I’ve had first-hand experience of the problems of publishing and deadlines.

Since my last President’s page such a lot has happened in the world around us, not least in terms of here in the UK.

Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.