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As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensation will no longer be required.

The investment returns for those who have invested in UK woodland have been handsome for some time now.

Are you prepared for the Patent Box regime changes?

Patent Box potentially applies to any company with a qualifying patent.

It has been clear for some time that there is political and public concern about tax avoidance by high-income individuals and multinational companies.

Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the rules require (inter alia) the relevant shareholders to hold at least 5% of

I was recently involved with a VAT problem that HMRC identified on a compliance visit, namely a difference in the sales figure on the annual accounts of a business compared with the outputs declare

The Finance Bill 2016 contains provisions imposing penalties.

Inheritance tax planning comes in many shapes and sizes.

The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determination to combat film schemes.

From 2016/17 onwards, employers can formally register with HMRC to payroll benefits in kind.