MIKE TRUMAN needs a stiff drink after reading the judicial analysis of accounting practice given by the majority in HMRC v William Grant & Sons Distillers
KEITH M GORDON MA (Oxon), ACA, CTA, barrister considers the practical issues facing companies in the light of non-corporate distribution rate legislation.
FEW READERS CAN honestly believe that the...
MARK McLAUGHLIN explains why a company's 'trading company' status may depend on the HMRC official considering its Code of Practice 10 application.
IT IS UNFORTUNATE that there is very often a...