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Your longstanding client, a retired businessman who is also a very private person, comes into the office for the annual review of his tax affairs.

Everyone loves to talk about Switzerland – a naturally beautiful country sitting at the heart of Europe.

The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver behind current tax policy: ‘In the context of challenging fiscal consolidation

Clause 4, page 2, line 19, at end add—

‘(4) The Chancellor of the Exchequer shall instruct the Offi

The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London.

We have had barristers, bricklayers, dentists and milkmen. Now it is the turn of the doctors.

Calculating income distributions available for beneficiaries can be a daunting task, particularly when the trust concerned is taxed at the rate applicable to trusts.

In May 2011, we submitted the CIOT’s response on the Green Paper on the Future of VAT to the European Commission (

The First-tier Tribunal (Tax) (FTT) and Upper Tribunal (Tax and Chancery) (UT) were set up as part of a self-contained system dealing with specialist areas of the law.

Imagine you are the UK employment taxes manager for a multinational organisation.