International athletes in the UK: the laws of the game
Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax residen...
Features
Features
HMRC transformation plans: moving towards digital first
Exchequer Secretary to the Treasury James Murray delivered his first major speech on taxation at the recent CIOT/ICAEW c...
Partnership incorporation: tax relief for goodwill
Farming and veterinary are two industries that still have partnerships at their core.
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CIOT and ICAEW conference report: looking back at 20 years of HMRC
Ministers and senior officials past and present joined academics, tax advisers and others on 11 March for a one day conf...
A milestone in tax administration: HMRC anniversary
His Majesty’s Revenue & Customs (HMRC) was created in 2005 through the merger of the Inland Revenue (‘the Revenue’) ...
BlueCrest Capital: salaried member rules for LLPs
The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability par...
Countdown to Making Tax Digital: one year to go!
April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax ru...
ScottishPower: Are fines and penalties deductible as trading expenses?
I always think that the first tax rule that people learn is the one that prevents a trader from claiming a deduction for...
Professional services firms: how to sell your practice
The appetite for buying and selling professional services firms at present is high. This may be being driven by a combin...