Getting your ducks in a row
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
Large Corporate
Large Corporate
Light on the matter
This two-part guide (the second part will appear in a future issue) goes through the role of, main provisions in and cur...
Stacking the odds
How well-run boards make decisions has changed dramatically over the last decade.
Most popular reads
Latest briefings
Change the focus
The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouragin...
Capital allowances for business properties
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allo...
Sparking changes
Back to the future I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-jo...
Why SEIS/EIS matters more than you think
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Inve...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Seemingly simple
Scope of the regimeAssets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets ...
Too wide a net
In June 2017, the European Commission produced a draft Directive on Mandatory Disclosure Rules.