OMB

Business Tax Voice
2 July 2018

Ray Chidell and Jake Iles : what all tax practitioners need to know

IR35
IR35
1 July 2018

Michael Steed reviews the state of play in respect of the uncertain application of this piece of legislation with a parachutist’s view of where we are now

EMI-scheme-implications
Enterprise managenet incentive schemes
1 July 2018

William Franklin considers the recent interruption of the EMI scheme and its implications

CIOT-Spring-Residential-Conference
CIOT Conference Report
1 June 2018

Mike Truman reports on the CIOT Spring Residential Conference held in Cambridge from 23–25 March 2018

intangible-fixed-assets
Intangible fixed assets
1 June 2018

Dan Millichip provides a reminder and update on seemingly simple intangible fixed assets

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VAT and Property
1 June 2018

Neil Warren considers the VAT challenges facing an accountancy practice buying a property for use in its business, which it then rents out three years later when it relocates to new premises

SEIS-EIS-tax-reliefs
Business Tax Voice
30 May 2018

David Marcussen offers a practical guide to making the most of these key tax reliefs.

basic-guide-corporation-tax-loss-relief
Coporation tax loss relief
1 May 2018

Joe Brough provides a back to basics guide to corporation tax loss relief

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Demergers
1 May 2018

Kiret Singh looks at the real issues faced when dealing with demergers

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Reasonable excuse
1 May 2018

Michael Steed looks at the shifting landscape regarding mental health awareness and asks if there are any discernible trends in tribunal decisions, pressure from the media, or HMRC policy as to what constitutes a ‘reasonable excuse’