In part two of our FRS 102 series, James Waller CA considers how the accounting treatment of investment properties will change with the triennial review amendments to FRS 102

When a business makes a profit it is not necessarily as rosy at year end as first thought. Jonathan Amponsah CTA FCCA of The Tax Guys shares some of the biggest mistakes facing owner managed businesses and looks at what can be done to avoid potential pitfalls from misjudging price rises to low margins and a lack of cashflow

A taxpayer who had always paid tax at source under PAYE and submitted unsolicited tax returns in an attempt to address overpayments, has lost an appeal at tax tribunal over HMRC’s refusal to accept the returns