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Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners.

After the publication of the Adjudicator’s report this summer showing that the percentage of complaints upheld against HMRC has fallen sig

The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of patient capital, current interventions and potential solutions.

As set out in Angela Fearnside’s article in Tax Advi

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

As noted above, the Finance (No 2) Bill 2017 has just been published and, as expected, contains a number of provisions in relation to Making Tax Digital (MTD).

The CIOT is reviewing the European Union (Withdrawal) Bill which was published in July 2017 and is considering the implications for the UK’s tax system.

The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addressing customs in the negotiation process.

The Chartered Institute of Taxation provided written evidence to the Finance and Constitution Committee of the Scottish Parliament as part of its inquiry into the impact of Brexit on the Scottish B

Readers of Jon Stride’s article ‘Piloting a new course’ in the February issue of Tax Adviser will be aware of the working together agent forum that HMRC had been p