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 ...

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 taxpayer who opted not to tell their accountant about cash payments made to subcontractors was unable to convince the FTT it had taken reasonable care for CIS Regulation 9 purposes, making them ...

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 ...

Pre-accounting platform Dext has released a new artificial-intelligence agent designed to take the human judgment behind thousands of daily bookkeeping decisions and encode it into repeatable ...