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Gone are the days of tax directors resigning themselves to a job in the shadows. Never has tax been as high profile and, as a result, the role of the tax function is increasingly complicated.

Many companies have recently moved, or are about to move, from preparing their accounts in accordance with UK GAAP (excluding FRS 26) (‘Old UK GAAP’) to preparing their accounts in accordance with

Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable on transfers of relevant business property in an individual’s lifetime or whe

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

Historically, intra-group financial transactions were generally subject to less tax authority scrutiny than those relating to goods or services.

Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without attracting an inheritance tax (IHT) charge up to decree absolute, whether or no

Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the decision in Spring Capital Ltd v HMRC [2015] UKFTT 66 (TC) was announc

The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in how research and development (R&D) tax relief can be claimed by large co

Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remained closely guarded until 8 July.

In the early days of my tax career, nearly 25 years ago, there was a legislative provision that I thought a very useful relief.