Nichola Ross Martin
Employment related securities: absurd results of the deeming provision
HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after th...
Sole traders and SMEs: better business structures
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
CIOT Vice President's page: 200,000 member milestone
In March, we had the Spring Budget, which was designed to be attractive to the electorate and was as a result blissf...