Help please! I am going round in circles on the HMRC website trying to find the actual CGT Gift Holdover claim form refered to on the helpsheet HS295 which needs to be signed by both parties. Could ...

Say an intangible asset has an indefinite useful life but accounting standards state an annual impairment review needs to be done. On Xero you can register assets in the fixed asset module with no ...

Probably an easy answer, a corporate client (holding company of a trading group) has sold a 100% subsidiary (a trading company) and the relevant holding periods are fine. Happy that the SSE exemption ...

The accounting sector received a blow today with the news that the government is axing funding for level 7 apprenticeship schemes for people over 22 in England. This has left some in the profession ...

An individual who guaranteed a lessee's obligations under a lease of land has died. Can the landlord proceed against the guarantor's estate (effectively the widow) in respect of breaches of lease ...

To avoid the aforementioned uncertainty of the timing of the tax point creation it seems to be commonplace to use an "Application for Payment" which is essentially a request to pay rent in accordance ...

This is not intended as merely another of my rants/digs at MTD IT ... it has a serious point. Irrespective of what many think about its incompleteness, and specific areas of unanswered questions, ...

From the 2025/26 tax year onwards, directors will be required to provide additional information in their tax returns. Autumn Murphy outlines what to expect.

Have you found this content useful? Use the button above to save it to your profile. As the current crisis unfolds, many businesses are looking at solutions that will help them prepare for the coming ...

Great British Summer Savings promises cheaper days out, but Emma Rawson of the ATT cautions the scheme adds yet more complexity to an already tangled tax.

A drinks wholesaler's claims for nearly half a million pounds in R&D tax credits have been dismissed in full at the FTT, in a decision that underlines why evidence from a competent professional is ...