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Workplace pensions continue to represent good value.

Flooding, Scottish rate of income tax, and the end of contracting out.

APNs; Official rate; ADIT; Seafarers; Pension schemes;

Challenge to show how the tax system could be improved.

HMRC has published a new Brief.

Devolution must be carefully managed.

More detail is needed about what the GAAR panel considers abusive before penalties are introduced.

Chancellor faces uncertainty over tax revenues.

Changes ahead.

Exam results; DOTAS; Apprentice levy; Valuation services; Domicile

HMRC has published draft guidance.

Some schemes deemed ineffective by HMC.

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