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If, like me, you deal with entrepreneurial clients and OMB’s the tax year end is usually one where you review their affairs and have a discussion to decide on those things that they needed to have

A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is incurred ‘wholly and exclusively’ for the purposes of the trade.

The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax.

The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals alike.

In November 2015 the G20 ratified, approved and adopted recommendations made in 13 reports produced by the OECD to counter Base Erosion and Profit Shifting (BEPS) – summarised in the Table

The OECD’s Forum for Harmful Tax Practices (FHTP) published its action 5 final report on 5 October 2015, as one of the 15 BEPS actions.

The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn Statement.