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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.

For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the largest businesses – defined as those with a turnover of more than £200m.

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.

After the publication of the Adjudicator’s report this summer showing that the percentage of complaints upheld against HMRC has fallen sig

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.

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.

For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to the income) where income is ‘mandated’ to the beneficiary, the trustees do n