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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.

In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are now required to retain a written record of their beneficial owners.

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.

Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners.

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

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

The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of patient capital, current interventions and potential solutions.

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.

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