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I have been working in the tax profession for over 26 years and it is fair to say that I have seen quite a number of changes in that period.

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

The tide has undoubtedly gone out so far as such arrangements are concerned.

The ADR deficit

It is well known that the Tribunal system is under increasing pressure and often overwhelmed with cases that need not have ever seen the light of day in an adversarial set

A client undertook tax planning which is now the subject of HMRC attention, and the adviser needs to make representations to HMRC. Ahead of doing so, the adviser:

International Financial Reporting Standard 16 (IFRS 16) is the new international accounting standard on leases.

Introduction

On 6 April 2011, the government of the day made fundamental changes to the UK pensions landscape, giving individuals greater freedom to choose how and when they took benefits

In June 2017, the European Commission produced a draft Directive on Mandatory Disclosure Rules. The Council of Finance Ministers reached political agreement on the Directive in March.

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.