The owner-managed business
The current environment for owner-managed businesses is getting more and more uncertain. ...
Large Corporate
Large Corporate
Welcome, Business Tax Voice, Issue 1
“In this world nothing can be said to be certain, except death and taxes.” Benjamin Franklin ...
MoU refresher
This article looks at the memorandum of understanding (MoU) between the British Venture Capital Association (B...
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Latest briefings
Small or large company?
As tax advisers know only too well, where there are rules there are exceptions; the UK corporation tax treatme...
Shifting sands
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate...
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 t...
Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and ind...
Around the world in 13 reports
In November 2015 the G20 ratified, approved and adopted recommendations made in 13 reports produced by the OEC...
Autumn savings
The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn ...
The winds of change
The OECD’s Forum for Harmful Tax Practices (FHTP) published its action 5 final report on 5 October 2015, as on...