Nurturing growth
While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SE...
While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SE...
HMRC have changed the way companies must comply with FATCA, clarifying the obligations including those under the common ...
We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Milib...
We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of u...
The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&L) trans...
When the UK introduced VAT in 1973, it was permitted for some types of supply to be zero-rated if this was considered de...
The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in...
One challenge for the tax adviser working in the not-for-profit (NFP) sector is the assumption that because an organisat...
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...
The CIOT and ATT’s survey of members in February 2015 was their first in five years to seek views on on HMRC Powers: Pen...