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From April 2017, individuals in receipt of an annuity may be able to sell their policy.

The CFE was founded in 1959 and today embraces 26 national organisations from 21 European countries, representing, with its member organisations, more than 200,000 tax advisers.

At the time of writing, the Technical Teams of CIOT, ATT and LITRG are busy working on responses to the various consultations currently underway.

The Scottish Government intends to implement council tax reform through The Council Tax (Substitution of Proportion) (Scotland) Order 2016, which it laid in the Scottish Parliament in early Septemb

The Scottish Government set up the Barclay review group to make recommendations that seek to enhance and reform the business rates system in Scotland to better support business growth and long-term

Increasingly law enforcement and other government agencies are turning their attention to those who enable criminals to carry out their crimes.

The CIOT sub-committees perform a significant role in responding to technical developments: in particular to the myriad proposals for legislative changes that arrive in the form of consultation doc

Anyone who is asked to write about the Worldwide Disclosure Facility (or ‘WDF’) soon finds themselves musing on the meaning of the term ‘Facility’.

The publication by HMRC of the consultation document on 17 August 2016 setting out new sanctions for those who design, market or facilitate the use of tax avoidance arrangements that are ultimately

Since publication of our last edition of MoT Voice, we have continued to see significant changes in the tax administration landscape, with a range of proposals becoming or about to become law, rang