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The first time I wrote this column I expected to be drowned in hate mail but now that I am down to just one sack of the stuff a day I am being let loose again.

I never cease to be amazed by our technical officers. There are only two of them – Will Silsby and Alison Ward – yet they manage a prodigious output.

Recent cases indicate that the discovery provisions do not give HMRC carte blanche to make an assessment and advisers must consider whether one has been validly made.

What will be the impact on our members when the tax return as we know it finishes in the tax year 2020–21?

In the closing remarks I made in my inaugural speech as CIOT president published in Tax Adviser (June 2015), I stated: ‘I am, and will always remain, proud to call myself a chartered tax adviser.’

Although the Rangers case concerned employee benefit trusts (EBTs), with the Court of Session finding that the arrangements to ‘pay’ players by way of loans did not work, of greater importance to m

Wow, am I getting old, or did that year just fly by quicker than most?

I thought I would do a quick review of 2015 from an ATT volunteer’s perspective.

The government’s digital strategy is not constrained by modest ambition.

Change can be a blessing or a curse, depending on your perspective.