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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

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.

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

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.

On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.