Members will be aware that disincorporation relief was intended to help address the problems faced by some small businesses that had chosen to become a limited company in the past and may have want
The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is expected to take effect in Scotland from 1 April 2018.
A Budget Representation is a written representation from an interest group, individual or representative body to HM Treasury with the aim of commenting on government policy and suggesting new polic
In its review of the corporation tax computation (the final report for which was published i
In September 1962, seven years before they put a man on the moon, US President John F Kennedy gave a speech at the Rice Stadium about his plans to reach the moon, and the technology they would need
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.
At a party conference season four months after a general election, the party that won that election (most votes, most seats, forming the government) hardly men
Windy autumn is a period when tax advisers and taxpayers hang on to their macs and hats as they go about visiting one another, to ensure things are in place for the run up to the end of the busines
We keep hearing about the pace of change so this month I thought we might take a (slightly) light-hearted look at the possible world of a tax adviser in 2030.
Our key points boxes have received a lot of positive feedback since we introduced them a couple of years ago.
