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Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ranging from politics to sport. And tax, of course.

In 2020, there were at least 681 volunteers across CIOT and ATT Committees, Steering Groups and Councils who contributed at least 19,719 hours of their time.

When we last wrote about the North West Tax Clinic (NWTC) in Tax Adviser (‘Opening our doors’, October 2020), we were about to welcome a team of tax professional volunteers to support our stud

When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In practice, however, that is rarely so.

In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of Hoey.

Many businesses either acquire or merge with other entities, or sell a part or all of their trade or assets.

Covid-19 has, without doubt, shone a light on some of the deeply entrenched traditional values and behavioural constraints of the legal profession – and especially the Bar.

Both employers and employees have been greatly affected by the great shifts in working patterns over the last year.

The very first report from the newly formed Office of Tax Simplification looked at tax reliefs. The team counted all the reliefs in the tax system and came up with 1,042.

Employment taxes have been an area of significant focus for the government with the 2021/22 tax year seeing several significant pieces of legislation being introduced.