Partnership incorporation: tax relief for goodwill
Farming and veterinary are two industries that still have partnerships at their core.
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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...
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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...
Eligibility for R&D tax relief
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&...
The Administrative Burdens Advisory Board: improving our tax system
Chancellor Gordon Brown’s 2006 Budget had a significant focus on reducing the cost to business of regulation....
Tackling HMRC’s customer service challenge: CIOT and ICAEW joint report
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billi...
Navigating strategic tax challenges: a guide for tax leaders
What happened in 2024This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finan...
Business rates reform: Autumn Budget 2024
There was much speculation ahead of the first Labour Budget in 14 years.