Search

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

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.

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

Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to write a novel.

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.

The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in how research and development (R&D) tax relief can be claimed by large co

Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remained closely guarded until 8 July.