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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

The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corporation tax deductions, such as amortisation and impairment debits, for goodwil

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.

The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the meaning of CTA 2009 s 1123(3) and therefore qualify for R&D tax credits.

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

An article in the May 2014 issue of Tax Adviser explained how the transitional rules would affect the calculation of the maximum annual

Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the decision in Spring Capital Ltd v HMRC [2015] UKFTT 66 (TC) was announc

Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most debate.