Options for company liquidation: time to go
A company can generally be removed from the register of companies at Companies House in one of two ways:...
OMB
OMB
Management incentive planning: the options available to OMBs
In the Autumn Budget, the Chancellor of the Exchequer announced a wide range of fiscal measures, most of which are likel...
E-invoicing and real-time reporting: an opportunity-shaped burden
Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many y...
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Partnership incorporation: tax relief for goodwill
Farming and veterinary are two industries that still have partnerships at their core.
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...
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....