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Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this is a ‘fad’.

A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of decision that the First-tier Tribunal might release.

In the June 2018 issue of Tax Adviser, my article ‘The 64-8 questi on’ considered what was then a recent decision of the Upper Tribunal.

The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption. 

On 2 July, the Office of Tax Simplification published its report on ‘Making better use of third party data: a vision for the future’ (see bit.ly/3D2uCJ5). 

In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms.

The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel. 

The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform.

One of the biggest factors in claims against professionals is the issue of the engagement; letter and the scope of the retainer – the contract – between the professional and their client.

I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The honest Tooth’ in the May 2018 issue of Tax Adviser and the Court of Ap