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Summer is over, the nights are drawing in and we are already heading towards half term: it must be consultation season!

As I write this note, Finance Act 2016 has just become law. It adds to UK tax law 191 new sections and 25 new schedules – some 661 pages, according to my PDF copy.

Toilet rolls, whisky, a pop star and an English goalkeeper all come to mind when I think back to the tax cases of my exams.

Much of the Technical Team’s work involves responding to HMRC and HMT consultations, and we are firmly in consultation season at the moment.

When I first became a CTA, or ATII as the qualification was known then, in 1983, only a small number of members had any involvement with international tax.

We have a bumper Technical Newsdesk this month so, rather than introduce each article – and in the interests of space – let me concentrate on one element: consultations. 

One of the great things about being a member of the ATT leadership team is that twice a year we have to approve the exam results, after all as an educational charity it is what we are all about.

Welcome to the September edition of Tax Adviser. If you have already had a summer holiday then I hope that you are refreshed and looking forward to the challenges ahead.

On 7 July at the AGM I took over as the president of the ATT from Michael Steed.

The much awaited consultations arrived in August.