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In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships.

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.

A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer of part of the business to a company.

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

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.

Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method.

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

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

Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most debate.

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