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...
OMB
OMB
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...
The business lifecycle
Background The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on ways of simplifying t...
Most popular reads
Latest briefings
A domino effect?
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...
Change the focus
The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouragin...
Looking closely
To pick up the story from the first article I wrote on VAT and property (‘Wor
The IR35 lottery
On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, ...
Capital allowances for business properties
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allo...
No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...
The strange death and resurrection of EMI
Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popul...