Paula Tallon examines measures of interest to owners of SMEs
HMRC has published provisional guidance on the ‘IR35’ rules for office holders.
Former tax lawyer calls for restriction of deductions for interest and royalties paid
John Lovell and Paula Tallon explain how to handle practical problems caused by the increase in the annual investment allowance limit and the capital allowances changes in FA 2012
Revenue & Customs Brief 03/13
Kingfisher boss warns of danger that the tax base ‘is going to disappear’
Late filing penalty will apply to a return filed after 31 January even if there is no tax to pay
