A summary of the Chartered Institute of Taxation’s response to HMRC’s consultation on proposed basis period reform, allocating trading profits to tax years rather than accounting years.
Restructuring a business when outgrowing a Family Investment Company through a demerger can be a tax efficient way to allow family members to pursue different commercial goals.
The use of Employee Ownership Trusts (EOT) by private companies has seen a considerable rise in 2020 and is expected to continue into 2021. But are they right for your company?
Bates Weston’s tax team update and co-author Tolley’s Tax Planning for Owner Managed Businesses 2020-21.
Government review of R& D tax relief indicates that the relief does promote R & D spending but that 51% of companies have never heard of it. Richard Coombs takes a look at the findings.