Chair's view, Issue 1
2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee ...
2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee ...
A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer ...
In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships....
It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA...
Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual schem...
Pensions tax is undergoing a generational transformation after recent radical Budgets.
The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wal...
Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method....