Issue : Vol 193, Issue 4921

Reliability of future MTD systems is essential

Vive la différence!

Basics of group relief: Part 1

Light in the tunnel

Decoding R&D submissions

Success can be yours

Tom Brufatto discusses carbon border tax – a step towards net zero.

Use of lifetime inheritance tax exemptions

Trading receipts

Discretionary trust

Trading subsidiaries

Wonderful wigs

Does flat rate scheme apply to mobile phone business? I have a potential client who has a business selling mobile phones to consumers. He is registered for the flat rate scheme. The sale of mobile...

Self assessmentAs the 31 January deadline to submit 2022-23 self-assessment tax returns approaches, nearly 44,800 people have arranged to pay their tax – totalling almost £148m – by setting up a...

The value of tax penalties has increased by 25% to £851m between November 2022 and October 2023 up from £681m November 2021 and October 2022. Accountancy firm UHY Hacker Young notes that...