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The CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liability from the personal service company (PSC) to the engager and changing the

LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence tax relief for a worker engaged through an employment intermediary and who is s

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

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.

In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at paragraph 64120 that in some circumstances the proceeds of a sports testimoni

On 8 July 2015 HMRC published draft legislation on these points:

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

HMRC is consulting on IR35 reform and intermediaries travel and subsistence claims.