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Background

The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on ways of simplifying the tax system.

On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, four BBC broadcasters assembled before a House of Commons’ Select Co

Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allowances for fixtures in commercial property have increasingly become a special

Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popular employee share schemes ever introduced.

First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, has provided much head-scratching and argument amongst tax advisers, contracto

VAT and property challenges are often best explained with a practical case study.

My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’.

Scope of the regime

Assets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets for accounting purposes.

Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Investment Scheme (SEIS and EIS) are merely something you claim if your client ha

Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skills to generate income for their business.