This section contains articles from our Technical Team about areas of interest and recent developments in tax. Articles reflect the position at the date of publication.    

If you have any comments, would like to register an interest in a particular subject or have any suggestions for future articles, please contact the Technical Team.

While we welcome comments and queries that bring to light anomalies in or problems with tax law or administration, the Association does not have the resources to provide a technical advisory service.  We can only take on those queries which bring to light anomalies in or problems with tax law or administration as providing free advice would place us in unfair competition with members whose business is to provide advice to other practices. Please see our policy on providing replies to technical queries.