Seemingly simple
Scope of the regimeAssets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets ...
Scope of the regimeAssets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets ...
In June 2017, the European Commission produced a draft Directive on Mandatory Disclosure Rules.
International Financial Reporting Standard 16 (IFRS 16) is the new international accounting standard on leases....
In 2016, an extensive study into the attitude of investment analysts in the City towards the reporting of intangible ass...
On 1 July 2018, the OECD’s new Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion ...
Finance Act (No 2) 2017 introduced changes to the ways in which corporation tax trading losses carried forward can be re...
Tax advisers have become increasingly familiar with statutory and non-statutory demerger types, the conditions which wou...
The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond ...
Last year, our Tax Adviser article on developments in transfer pricing dispute resolution (‘New remedies’, April 2017) h...
In the Autumn Budget documents, the section on Off-payroll working in the private sector advises us that the government ...