The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub
Large Corporate
Large Corporate
No breach
In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxe...
Where next?
First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided busine...
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Growing investment
Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be req...
Assessing Amazon
Amazon has just filed 2017 accounts for two UK businesses: Amazon UK Services, which runs its UK distribution centres an...
Getting your ducks in a row
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
Light on the matter
This two-part guide (the second part will appear in a future issue) goes through the role of, main provisions in and cur...
Stacking the odds
How well-run boards make decisions has changed dramatically over the last decade.
Change the focus
The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouragin...
Capital allowances for business properties
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allo...