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The idea of sending an email with a nefarious attachment or hyperlink to a compromised website in hopes an end-user will open or click it is nothing new.

The CIOT and ATT guidance on mortgage lenders has been updated to include advice and some practical tips on providing financial references for clients.

The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2016, that implement these reforms.

On 5 December the Government published a response to the further consultation on the reforms to the taxation of non-domiciles issued in Augu

What can go wrong?

Although many claims arise as a result of tax advisers acting outside their areas of expertise (it is often tempting to agree to act in a new and exciting area), the ma

How personal representatives (PRs) and trustees should account for interest and dividends received by them is now a lot more certain, following amendments made to the draft legislation and clarific

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

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

Background

HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect taxes and inheritance tax.

Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when a person downsizes or ceases to own a home and other assets are passed on dea