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In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP

It’s been hard to know whether we are coming or going this month, what with the numerous government announcements and changes surrounding the mini Budget, Growth Plan and medium-term fiscal plan.

Hello, and welcome to the Deputy President’s page for November. This month I’ve had first-hand experience of the problems of publishing and deadlines.

The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. The government will not be cutting the previously enacted rates of corporation tax.

The Chartered Institute of Taxation and Institute for Fiscal Studies returned to the Labour and Conservative party conferences this autumn, hosting panel events on tax and the cost of living crisis

CIOT and ATT have both expressed disappointment at the Chancellor’s announcement that the Office of Tax Simplification is to be abolished.

Following pressure from the CIOT’s Low Incomes Tax Reform Group (LITRG) to investigate the end-to-end process used by Tax Credits Ltd, a tax refund company, to sign people up to its services, HMRC

John Barnett, of CIOT, said HMRC’s move to arrange ‘pre-tax filing’ conversation calls with taxpayers and their advisers is a subtle undermining of the relationship between the adviser and the clie

The cost of living crisis is a constant in the headlines currently but, for some, poverty is not a new reality – it is already a way of life.

CIOT President Susan Ball thanked the Institute’s volunteers and staff for their hard work over the past three years, during her President’s Reception, held at London’s National Gallery in Septembe