Comment & Analysis

Small company taxation back on the agenda.

The importance of good record-keeping.

Two important principles of claiming input tax are considered.

But there is still time for practitioners to register clients.

Advice on how to avoid unexpected tax problems with the new charges for single-use carrier bags.

Technological assets and complications that should form part of a client’s estate planning.

Is it a win for bureaucracy over business growth in the case of the revocation of gross payment status in the construction industry scheme?

Certainty is key.