EIS and the grouse moor
In recent decades there has been much government encouragement for farmers and landowners to diversify away from pure fa...
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Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...
Around the world in 13 reports
In November 2015 the G20 ratified, approved and adopted recommendations made in 13 reports produced by the OECD to count...
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21st Century tax
I purchased my first computer in the early 1980s – an Osborne.
Double whammy
Southern Aerial (Communications) Ltd and the taxpayers, Mr and Mrs Jones, appealed against HMRC’s NIC determinations and...
Autumn savings
The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn Statement....
The winds of change
The OECD’s Forum for Harmful Tax Practices (FHTP) published its action 5 final report on 5 October 2015, as one of the 1...
Errors and emissions
The company car rules determine the annual value of the benefit to be calculated as being the manufacturer’s vehicle lis...
To elect or not?
Many companies have recently moved, or are about to move, from preparing their accounts in accordance with UK GAAP (excl...
Reassuringly expensive
A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer ...