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making-tax-digital
Making Tax Digital
1 October 2018

Dale Simpson provides a practitioner’s view on how firms can ensure they’re ready for Making Tax Digital

capital-allowances
Capital allowances
1 October 2018

Paul Vohmann examines the recent OTS review of the capital allowances regime, and considers how it can be improved

social-investment-tax-relief-expansion
Business Tax Voice
26 September 2018

Andrew Rainford provides an introduction to the often-overlooked relief and reflects on its recent expansion.

Making-tax-digital-VAT
MTD for VAT
1 September 2018

Mark Purdue provides an update on HMRC’s pilot on MTD for VAT, and considers the importance of ensuring you have the correct solutions and processes in place for your clients

Share-purchase-agreements-tax-deeds
Share Purchase Agreements and Tax Deeds
1 September 2018

Satvi Vepa provides a guide to the main tax provisions in share purchase agreements and tax deeds

office-tax-simplification-business-lifecycle
Office for Tax Simplification
1 August 2018

Paul Morton and Andy Richens provide an overview of the OTS report on the business lifecycle and discuss their recommendations

enterprise-investment-scheme-cases
Enterprise Investment Scheme
1 August 2018

Bill Dodwell considers recent cases in which one relief has been contingent on another

UK-R&D-regime
Research & Development
1 August 2018

Tom Haberfield and Martin Hook consider how the UK R&D tax regime can be improved

VAT-issues-accountancy-practice-commercial-building-sell
VAT and property
1 August 2018

Neil Warren considers the VAT issues relevant to an accountancy practice that decides to sell a commercial building that it owns

IR35-BBC-media-Christa-Ackroyd-case
Employment Taxes Voice
18 July 2018

Peter Rayney notes the rough justice meted out to Christa Ackroyd in the recent IR 35 case and considers whether there is even more trouble on the horizon