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On Budget Day, 27 October, the ATT, CIOT and LITRG technical teams published several press releases, including some welcome changes that we had suggested.

The consultations on the UK’s Anti-Money Laundering and Combatting the Financing of Terrorism regulatory and supervisory regime and on the Money Laundering, Terrorist Financing and Tra

CIOT and LITRG submitted a joint response to a Scottish government consultation on Tax Policy and the Budget.

There is an ever-growing focus on getting more disabled people in work.

The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to replace DAC 6 and transition from European to international rules.

Personal tax
Tax rates and allowances for 2022/23

The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and large businesses became responsible for determining the deemed employment

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to be a relatively recent development in the world of work and the taxatio

LITRG responded to a Scottish government dialogue on a Minimum Income Guarantee.