Issue : Vol 192, Issue 4896

The advantages of instant accountability

Controlling the umbrella

Builder case shock

Nomadic lifestyle

Key change

Focus on trade

PPR in care home cases

Haulier conundrum

School fees

Financial services business

Correcting corporate tax return error. The accounts of our client, a UK owner managed business (OMB) company, showed an overdrawn director’s loan account as at 31 May 2021 of some £48,000....

In response to the recent Public Accounts Committee (PAC) inquiry into making tax digital (MTD), the Chartered Institute of Taxation (CIOT) agrees that in principle digitalisation offers the best way...

Visits to HMRC’s Current list of named tax avoidance schemes, promoters, enablers and suppliersis low, according to a freedom of information request by accountancy firm RSM.The aim of the list...

The House of Lords have voted in favour of amending the proposed failure to prevent fraud offence to widen the scope of the Economic Crime and Corporate Transparency Bill. The amendments include...

The Chartered Institute of Taxation has expressed concerns that HMRC’s efforts to crack down on bogus research and development (R&D) tax relief claims is resulting in legitimate claims by...