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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

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

Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to write a novel.

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.

HMRC have changed the way companies must comply with FATCA, clarifying the obligations including those under the common reporting standards and relieving some businesses of the need to file.

Tax advisers deal with sensitive client information daily and can be a target for cyber-attacks.

A UK tax resident company has borrowed, so has a loan payable amount. Interest accrues on the loan.