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The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

It is fair to say that the woodlands activity on a farming enterprise is often forgotten about in terms of accountancy and tax.

For some of us, the rhythm of the year is punctuated by our half-yearly pilgrimages to Cambridge and Warwick Universities for the spring and autumn CIOT residential conferences.

In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts well known from the income tax legislation are replicated in the tax credits

In the UK our tax system is often said to encourage the use of employee share schemes.

The Grenfell Tower tragedy was an unexpected wake-up call for everyone associated in some capacity with the property industry.

Let’s say Mrs Pancake and Mr Hazel set up their company, Muffin Limited a number of years ago and Mrs Pancake is now looking to exit the business.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

Transactions for share acquisitions currently tend to be priced based on either a ‘locked box accounts’ approach, or a ‘completion accounts’ approach.