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In the May 2016 edition of Tax Adviser, we explored some of the difficulties with the travel and subsistence rul

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

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

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.

The government announced at Budget 2016 that it would consult on the introduction of a ‘pensions advice allowance’ (PAA).

The CIOT has responded to the further consultation on reforming the taxation of non-domiciliaries published on 18 August 2016.

The use of technology has become a prerequisite for success in almost every sector of business.

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination payments to follow up a 2015 consultation.

From April 2017, individuals in receipt of an annuity may be able to sell their policy.