Negligible value claims: identifying the opportunities for capital gains tax savings
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser....
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.
There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, se...
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...
I can remember the first time that I came across an assessment in relation to a loan to a participator....
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidm...
The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SMEs ‘guaran...
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside t...