MoU refresher
This article looks at the memorandum of understanding (MoU) between the British Venture Capital Association (BVCA) and H...
Large Corporate
Large Corporate
Small or large company?
As tax advisers know only too well, where there are rules there are exceptions; the UK corporation tax treatment of divi...
Shifting sands
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax....
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A fine line to tread
A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is inc...
Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...
Around the world in 13 reports
In November 2015 the G20 ratified, approved and adopted recommendations made in 13 reports produced by the OECD to count...
Autumn savings
The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn Statement....
The winds of change
The OECD’s Forum for Harmful Tax Practices (FHTP) published its action 5 final report on 5 October 2015, as one of the 1...
To elect or not?
Many companies have recently moved, or are about to move, from preparing their accounts in accordance with UK GAAP (excl...
Negotiating the minefield
Gone are the days of tax directors resigning themselves to a job in the shadows.