Partnerships
Alternative Dispute Resolution for SMEs ‘has to be good news’, says CIOT
HMRC has launched an Alternative Dispute Resolution service for SMEs, in an effort to resolve disputes ‘much earlier’ than at…9 Jan 2012
2011 review: SMEs
Laurence Bard reviews the top five developments of 2011 relating to the taxation of SMEs15 Dec 2011
Back to basics: Roll-over relief for business assets
Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.24 Nov 2011
Winners and losers in operational integration of tax and NICs
Link trouble! Sorry, if you were looking for NAO seeks tax expertise as HMRC faces legal challenge on Goldman deal please click…16 Nov 2011
Loss relief reform could affect low income taxpayers, LITRG warns
Proposed changes to the rules allowing taxpayers to set business losses against income or capital gains are ‘unworkable, disproportionate and…10 Oct 2011
Scotts Glass & Glazing Services v HMRC
CIS returns: whether photocopy acceptable16 Sep 2011
PD, J & LD Brockhouse (t/a A5 Aquatics) v HMRC
Capital allowances: personal security7 Sep 2011
Agent Update flags fixed late filing penalty
HMRC’s latest Agent Update highlights a key change to penalties for late filing of self assessment tax returns. ‘If your client misses…24 Aug 2011
Office of Tax Simplification invites debate on small business tax reform
A tax relief for disincorporation of small businesses and a system of flat rate expenses allowances for the smallest businesses…29 Jul 2011
Press watch: incorporations
‘The number of newly created companies has risen for a second consecutive year – but the surge in start-ups could…26 Jul 2011
Consultation on capital allowances for fixtures: prove it, use it, or lose it!
In May a new consultation document, along with others, was published on capital allowances for fixtures ‘in order to make…14 Jul 2011
Business profits toolkit released
HMRC have released their twentieth and final ‘toolkit’, dealing with business profits. The toolkits are designed to help tax agents…6 Jul 2011
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