Lead Article
OTS Review and Summary
This article looks at the recent report published by the Office of Tax as to the simplification of certain aspects of IHT
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General 
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Is Helping Your Debtors Unexpectedly Burdensome?
At a time when credit and cashflows may be tightening, it can be felt
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Country-by-Country Reporting
Country-by-country reporting is a relatively new statutory requirement introduced for multinational enterprises with a
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Loans to Director Shareholders
What are the implications of taking a loan from your company? This area has
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IR35 Legislation – Off-Payroll Working through an Intermediary
IR35 is the short name used for the ‘intermediaries legislation’, which is a set
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UK Salaried Members Rules
One of the many benefits of being a member in a Limited Liability Partnership
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Capitalising Website Costs FRS 102
Pre-FRS 102 accounting requirements Companies incurring expenditure on website development costs have historically accounted
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Recharges or Disbursements Charged onto Customers
There is a distinct difference and more importantly an implication for VAT purposes between
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Joint Property
Where land and buildings, known as real property, is owned by two or more
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Lifetime ISA
The Lifetime ISA is a tax-free savings account that can help you with buying
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Tax On Gifts Of Assets
Many individuals make gifts and there is a common misconception that there will be
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Distributions in a Winding up of a Company
Distributions made by a company to its shareholders are generally taxed as dividends at
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Apprenticeship Levy – Watch Out!
The Apprenticeship Levy (“the Levy”) was introduced with effect from 6 April 2017 and