Where next?
First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided busine...
First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided busine...
Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” ...
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
This two-part guide (the second part will appear in a future issue) goes through the role of, main provisions in and cur...
Background The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on ways of simplifying t...
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...
The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouragin...
To pick up the story from the first article I wrote on VAT and property (‘Wor
On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, ...
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allo...