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Why have a CPD requirement at all?

CPD is the requirement to maintain and develop the skills and competencies necessary to carry out professional and technical duties competently througho

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

The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip Hammond’s final announcement – that he’s just delivered his last Autumn State

Much has changed in the world of professional practice since ATT appointed me as a director of the TDB in the summer of 2012.

Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April 2014, with the introduction of the Employment Related Securities (ERS) Online

It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of £30,000.

HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Division (SVD)) receives consistently high ratings in surveys of its users.

As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensation will no longer be required.

From 2016/17 onwards, employers can formally register with HMRC to payroll benefits in kind.

In March, The Office of Tax Simplification published a long report where it argued that the UK should make major reforms to national insurance (see the