Displaying 1-10 of 49 results
Exclusive
Help from HMRC with VAT compliance controls
- Article
- 07 Feb 2025
HMRC has published new guidance to help businesses reduce the risk of making VAT errors. Rob Janering and Simon Atkins highlight the key points that businesses and their agents need to be aware of.
Exclusive
EIS: Stuck in the mud?
- Article
- 06 Feb 2025
Stuart Rogers and Kate Culley highlight issues with HMRC’s current approach to reviewing applications for enterprise investment scheme advance assurance.
What’s CARF got to do with it?
- Article
- 06 Feb 2025
Members of ICAEW’s digital assets working party explore the implications of the government’s plans to implement the Cryptoasset Reporting Framework in the UK with effect from 1 January 2026.
Exclusive
Investors’ relief: stepping out of the shadows
- Article
- 06 Feb 2025
Although not as well known as business asset disposal relief, investors’ relief is just as generous and just as challenging. Stephen Relf and Katherine Ford explain why.
Exclusive
Follow the numbers: R&D tax relief
- Article
- 29 Jan 2025
Latest figures suggest increased scrutiny from HMRC is helping to reduce levels of fraud and error in claims for research and development (R&D) tax relief, but is it also discouraging genuine claims, particularly by first-time claimants?
Exclusive
Five payroll changes to look out for
- Article
- 08 Jan 2025
With (another) busy year ahead for payroll professionals, Ian Holloway picks out five developments that you need to know about and gives tips on how to manage them.
Exclusive
Is it time to put land remediation relief right?
- Article
- 08 Jan 2025
Bryan Crawford highlights the areas to watch out for when making a claim for LRR and suggests areas ripe for reform ahead of a spring 2025 consultation on the effectiveness of the regime.
Exclusive
Double the SDLT trouble
- Article
- 18 Dec 2024
Referring to a recent case in which two lots of stamp duty land tax were paid on a single amount of consideration, Sean Randall cautions advisers to take care when it comes to SDLT.
Exclusive
Hardman Lecture shines tax regulation spotlight on shadow advisers
- Article
- 05 Dec 2024
Government efforts to regulate the tax profession will only work if action is taken to target those advisers who don’t interact with HMRC – and don’t want to, says Ray McCann.
Exclusive
An introduction to employee ownership trusts
- Article
- 05 Dec 2024
The sale of a company to an employee ownership trust (EOT) is becoming more popular. In the first of two articles on EOTs, Nick Wright explains why this may be the case and how an EOT could be used.
Displaying 1-10 of 49 results