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As another Christmas approaches, we all know that is a reminder of another significant tax return deadline that we have to meet.

And then there were… the Paradise Papers! I wasn’t sure I wanted to write about them since it is hard to think of anything particularly original to say.

As we approach the January deadline, getting things off our to-do list and passing them back to our clients as quickly as possible can be a tempting prospect.

November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing simplicity and certainty regarding income tax obligations on small amounts of income

The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividend into a capital payment.

In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity, in particular distinguishing between qualifying and non-qualifying assets an

It’s the time when my children (now teenagers) seem to forget they’re growing up and still look forward opening the windows on the advent calendar – no doubt motivated by the sliver of chocolate wh

For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the largest businesses – defined as those with a turnover of more than £200m.

Members will be aware that disincorporation relief was intended to help address the problems faced by some small businesses that had chosen to become a limited company in the past and may have want

Background to the call for evidence

In its review of the corporation tax computation (the final report for which was published i