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CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) and submitted written responses.

Although debts are generally disregarded assets for the purposes of the capital gains tax legislation, this is subject to some exceptions.

The proposed changes to business property relief have so far sent only ripples through the business world.

A company can generally be removed from the register of companies at Companies House in one of two ways:

These are some ideas that we have considered recently.

Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many years, most notably with regards to VAT in Latin America.

In the Autumn Budget, the Chancellor of the Exchequer announced a wide range of fiscal measures, most of which are likely to have a detrimental effect on businesses and individuals alike.

Farming and veterinary are two industries that still have partnerships at their core.

The Joint Customs Consultative Committee (JCCC) (tinyurl.com/43aun6vf) is an HMRC forum attended by representative stakeholders to discuss customs procedur

I always think that the first tax rule that people learn is the one that prevents a trader from claiming a deduction for expenses that are not incurred wholly and exclusively for the purposes o