Search

In the May 2016 edition of Tax Adviser, we explored some of the difficulties with the travel and subsistence rul

The use of technology has become a prerequisite for success in almost every sector of business.

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge audience of swimmers who want to play Pokemon Go underwater’.

Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glamour and camping taking place on a farm.

Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governing the availability of capital allowances on the purchase of ‘second-hand’ bui

HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Division (SVD)) receives consistently high ratings in surveys of its users.

Are you prepared for the Patent Box regime changes?

Patent Box potentially applies to any company with a qualifying patent.

Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the rules require (inter alia) the relevant shareholders to hold at least 5% of

Since 6 April 2016, most UK companies and LLPs have been required to keep a ‘persons with significant control’ (PSC) register identifying the individuals who are their ultimate beneficial owners an