Self-billing: is it a risk or opportunity?
There are many situations when a business supplies goods or services but relies on the customer to confirm the amount th...
Features
Features
Professional services firms: how to buy another practice
Following on from our article ‘How to sell your practice’ in March 2025, we take a look at the processes involved if you...
Industry voices: working together to influence policy
Payroll and tax are sometimes seen as being quite different disciplines. However, when you scratch below the surface, th...
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Changes to business property relief: coping with cuts
The proposed changes to business property relief have so far sent only ripples through the business world....
Third-party data reporting: the interest income jigsaw
HMRC released a new consultation on third party data on Spring Statement day, which aims to reform the approach to third...
ADHD: raising awareness in the tax profession
Inspired by the openness, success and gravitas of Susan Ball talking about dyslexia during her CIOT presidency, and in l...
Options for company liquidation: time to go
A company can generally be removed from the register of companies at Companies House in one of two ways:...
Management incentive planning: the options available to OMBs
In the Autumn Budget, the Chancellor of the Exchequer announced a wide range of fiscal measures, most of which are likel...
Harbron Recruit Ltd: the definition of employment
I remember Lord Carnwath (then ‘a “mere” Lord Justice’) addressing the London Branch of the CIOT back in about 2008....
E-invoicing and real-time reporting: an opportunity-shaped burden
Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many y...