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A report from the Office of Tax Simplification (OTS) explores the tax challenges a developing small business might go through in its engagement with the tax system. Small...

In 2018-19, HMRC launched 84 investigations into businesses that had underpaid the apprenticeship levy, up from 33 in the previous year. This resulted in an extra £6.2m...

The changes intended to limit the losses that the largest companies can set against capital gains will create additional obligations for all companies, says the Association of...

CRC v Investec Asset Finance plc and Investec Bank plc, Upper Tribunal (Tax and Chancery Chamber), 19 December 2018

Enterprise management incentive scheme receives state aid approval from the European Commission

Employment related securities bulletin No 27 (April 2018)

The lesser-known research and development allowances.

Is this business a trade or furnished holiday accommodation?

Adopting FRS 102 may prove to be taxing.

Findings of an ABAB report

Costs can be claimed using other reliefs

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