Market leading insight for tax experts
View online issue


What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)

The Upper Tribunal has upheld the FTT’s decision in Greene King. Vimal Tilakapala and David Stainer analyse the impact of the decision.

Angela Savin considers whether the decisions in Versteegh and Greene King indicate a move towards HMRC challenging accounts and why this matters to the taxpayer

To consolidate or how to account? That is the question. Stephanie Hurst and Alycia Spitzmueller consider the impact of new standards issued by the IASB.

Pippa Booth and Alycia Spitzmueller explain why, even with the base corporation tax rate decreasing, changes in FA 2013 may increase an entity’s effective rate of tax.

Stephanie Hurst and Alycia Spitzmueller provide a step-by-step approach to the adoption of the new accounting framework

Pippa Booth and Alycia Spitzmueller review the replacement for UK GAAP