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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.

The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regarding the correct way to resolve the issue of HMRC revising SA tax returns for

In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to the government’s consultation on whether there is a

The government has been consulting on the development of a secondary annuities market which would have, with effect from April 2017, allowed people who had already exchanged their pension savings f

As we reported in September’s Technical Newsdesk (Offshore tax evasion – consultation on Requirement to Correct), this is the latest in a series of consultations b

In the October edition of Technical Newsdesk we set out the details of HMRC’s proposals to tackle ‘enablers of tax avoidance’ contained in t

The UK government is concerned that partnerships are being used in increasingly more complex business structures that enable some of the partners to avoid paying their share of tax in the UK.