Choice of vehicle
Choice of Business Vehicle One of the most important decisions that many of us make when we start a business is the cho...
Choice of Business Vehicle One of the most important decisions that many of us make when we start a business is the cho...
The current environment for owner-managed businesses is getting more and more uncertain.
“In this world nothing can be said to be certain, except death and taxes.” Benjamin Franklin
This article looks at the memorandum of understanding (MoU) between the British Venture Capital Association (BVCA) and H...
As tax advisers know only too well, where there are rules there are exceptions; the UK corporation tax treatment of divi...
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax....
A regular theme of reports by the Office of Tax Simplification (OTS) has been that life would be simpler if income tax/P...
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
Imagine the following scenario: Stuart and Jean are married and live in York.
A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is inc...