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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.

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

It’s not normal in tax for something announced one day to become out of date just a short while later.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.

In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP

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.

If you are quick off the mark reading Tax Adviser, you will currently be pondering the tax measures within the Chancellor’s Medium-Term Fiscal Plan announced on 17 and 31 October.