Comment & Analysis

Corporate tax computation not fit for purpose?

HMRC’s proposals for partnership taxation.

The tale of a compliance visit when the officer raised an assessment, but the taxpayer did not incur a VAT cost. How did this happen?

The lesser-known research and development allowances.

The work of the OTS is as important as ever.

An unexpected problem has arisen with the capital gains tax entrepreneurs’ relief rules that apply to associated disposals.

The current state of play on the taxation of loans from employment benefit trusts and the action that should be considered.

Micro-employers are struggling to comply with RTI.

Professional conduct code revised