Happy New Year everyone. Which is slightly odd to say now because, due to the long lead in time for January’s Tax Adviser magazine, I am writing this introduction on Black Friday; the ‘official’ start of the Christmas shopping season (in the US, anyway). I must confess there is no official start to my Christmas shopping season, although it does not involve a last-minute dash round the shops on Christmas Eve (honest!)
The single fiscal event and new Budget timetable now mean that the latter months of the calendar year are busy times for the CIOT, ATT and LITRG technical teams.
