The interaction between FRS 102 and the new loan relationship legislation.
Some helpful pointers for year end personal tax planning.
The implications of the new draft legislation on distributions in close company liquidations.
How much more does the government expect to squeeze from its perception of offshore tax evasion?
The new rules for only or main residence relief.
The recent appearance of Google and HMRC before the House of Commons’ public accounts committee.
Practical guide to displacing determinations and making special relief claims.
The Upper Tribunal’s decision in Ardmore Construction on the multi-factorial test in determining the source of interest.
The latest version of the taxpayer’s charter.
Welcome simplification.
The reduced annual investment allowance and the attractions of the short-life assets and enhanced capital allowances regimes.
The row over Google’s tax liability.
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