Basis period reform rules for unincorporated businesses: impact on student finances
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
After months of debates and discussions within the R&D tax community, the Autumn Statement and associated Finance Bi...
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in...
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 202...
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen before....
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser....
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.
There are several routes to rescue an insolvent company, but to give a business the best possible chance of recovery, se...