Business Tax Voice
3 October 2018

It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.

Making Tax Digital
1 October 2018

Dale Simpson provides a practitioner’s view on how firms can ensure they’re ready for Making Tax Digital

Professional Standards
1 October 2018

Catherine Rosell considers the areas in professional standards that in-house members of CIOT and ATT may need extra support

State Aid
1 October 2018

Bill Dodwell considers the recent EC state aid inquiry into rulings granted by Luxembourg to McDonalds

Capital allowances
1 October 2018

Paul Vohmann examines the recent OTS review of the capital allowances regime, and considers how it can be improved

1 October 2018

Gillian Wrigley takes us through its achievements, and what’s next on the agenda

HMRC Information Powers
1 October 2018

George Gillham and Hartley Foster provide practical guidance on what information HMRC are legally entitled to – and what to do if they request information they’re not

Qualifying Private Placement Exemption
1 October 2018

Stuart Pibworth on how the new QPP Exemption will simplify processes and encourage debt investment into the UK

Discovery Assessments
1 October 2018

Dawn Register and Helen Adams consider the draft legislation extending assessment time limits for offshore non-compliance

Main Resident Relief
1 October 2018

Ximena Montes Manzano reviews recent cases in the First-tier Tribunal dealing with appeals against CGT assessments/amendments denying the main residence exemption