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Older readers will remember the famous catchphrase of the late entertainer Bruce Forsyth with his game show quip that ‘points make prizes.’ As far as the new penalty regime for submitting late VAT

Honeymoon (noun): A holiday or trip taken by a newly married couple. Or any early harmonious period in a relationship, especially the first month.

The Fiscal Framework agreement between the UK and Scottish governments determines how the Scottish government is funded and also underpins the powers set out in the Scotland Act 2016.

HMRC is planning its next phase of compliance activity in response to tax avoidance.

Since my last President’s page such a lot has happened in the world around us, not least in terms of here in the UK.

The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wales.

HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrally held HMRC tax data to better target business rates policy and compliance, a

Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.

Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.

On 22 July, the House of Commons Treasury Committee launched an inquiry into tax reliefs (tinyurl.com/4pzpmv2k), asking a wide range of questions around br