Intangible fixed assets: goodwill acquired from related party
Chris Hutley-Hurst reviews the condoc aimed at settling ‘unintended inconsistencies’
HMRC has produced, for external comment, a draft statutory instrument and draft explanatory memorandum that makes a number of amendments to the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567.
HMRC has published an open consultation on changes to two aspects of the tax rules on partnerships in order to prevent tax loss arising from disguising employment relationships through limited liability partnerships, and certain arrangements involving allocation of profits and losses among partne
James Bullock looks at the activist group's failed attempt to challenge HMRC
The Queen’s Speech on 8 May confirmed that the government will introduce a National Insurance Contributions Bill to provide for a £2,000 “employment allowance” from April 2014, extend the general anti-abuse rule to NICs, prevent the use of offshore employment payroll intermediaries to avoid emplo
Two thirds of applications accepted as part of a two-year trial of alternative dispute resolution (ADR) resulted in the disputes being either fully or partially resolved, HMRC said.
Tahir Ebrahim answers a reader's query
A claim for business property relief may be a once in a lifetime occasion, but vigilance is required to ensure that it is a happy one.
Tax professionals have criticised the system of ‘simpler income tax’ for its complexity