A client who is a director of a limited company usually pays herself through salary and dividends. Recently, she started selling her old personal items ...

The Chartered Institute of Taxation (CIOT) and the Institute of Chartered Accountants in England and Wales (ICAEW) are calling on HMRC to implement an ...

As a small business, (not limited) we are always approached by various local charities to see if we are able to offer a voucher or prize for a raffle or ...

Audit reform presents an opportunity to further strengthen the corporate reporting system and must be pushed ahead at pace, ...

Recently picked up a client from another accountant who has been doing turnover of approx £2million for a couple of years now. The previous ...

Ask any accountant and bookkeeper to close their eyes and think of a scene from their self assessment past. If their blood pressure spikes or they start ...

A partner has avoided exclusion from the Institute of Chartered Accountants in England and Wales (ICAEW) but has been hit ...

HMRC has been accused of “stunning incompetence” by a leading employment status expert after 246 former clients of Boox who ...

This seems to now be a practical (albeit pricey and inconvenient way) to defeat HMRC's relevant property IHT charges againts such EBTs/EFRBS.

50% shareholder wishes to retire over a period of 2 years and sell shares over that period would he qualify for BADR on each sale or does the sale only qualify for BADR on his exit from the business?

1. Loan is written off, treated as taxable income for corporation tax. Issue is the company cannot afford the CT.

R&D enquiries gave claimants, advisors and accountants a lot of trouble in 2024 - will 2025 be any different?* ...