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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.

BEPS Action 7 – Attribution of Profits to PEs

The OECD’s Discussion Draft on Additional Guidance on Attribution of Profits to PEs largely adopts the approach of setting the high-level gen

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.

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.

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory disclosure rules and effective disincentives for tax advisers that design or