Loss carry back rules: the case of Civic Environmental Systems
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax A...
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax A...
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims. ...
There are several routes to rescue an insolvent company, but to give a business the best possible chance of re...
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to...
I can remember the first time that I came across an assessment in relation to a loan to a participator. ...
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the U...
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon C...
The volume of R&D claims has increased rapidly for years, thanks in part to unscrupulous firms offering SM...
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been...
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and e...