Matt Stringer and Amanda Collinson consider the implications of the new Digital Services Tax
Stephen Woodhouse examines the impact of FB 2019’s dilution protection for entrepreneurs’ relief
Keith Gordon looks at a case which identified an absurdity in the holdover relief rules
Paul Mason considers the effect of the implementation of IR35 in the private sector
Kathie Haunton and Sarah Goodman provide guidance in determining which supplier costs can be included in an R&D claim
Charlotte Barbour provides an update on recent developments in Scottish taxation
In the first of a two-part article, Alex Haigh, highlights the importance of accounting, managing and pricing intangibles.
Enterprise Management Incentive schemes are simply the most tax efficient and flexible share option plans. But, says David Marcussen , just make sure you don’t fall foul of the rules – it’s easy to do.
George Crozier looks at the impact of impending Brexit on this year’s conference season and the parties’ tax and economic plans
Pete Miller explains why new loss restriction compliance requirements apply to all companies, not just those with profits of more than £5 million