With a final decision on the Rangers case still pending from the Supreme Court, an address by the Rt Hon Lord Drummond Young in February still has resonance for the tax profession. Mark Cawthron CTA LLB, specialist tax writer at Wolters Kluwer, went along to hear the arguments on redirection of income and the Ramsay principle in light of the Murray Group EBT case

Academy trusts will no longer be able to defer accounts under the updated academy accounts direction issued by the Education and Skills Funding Agency

The disclosure of the financial impact of climate change among banks and insurers is part of a wide-ranging investigation by the Bank of England into the transition to a lower carbon economy and the associated long-term risks