In this month’s round-up of VAT cases, Graham Elliott examines the major VAT rulings including zero rating on residential new build in CMJ to separate supply issues in Black Cab Services case

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for Coronavirus job retention scheme August 2021 claims to the corporation tax second quarterly instalment payment

The number of people entering personal insolvency procedures has reduced by around 4.3% to 27,662 individuals compared to the previous quarter, but corporate insolvency figures are shown to have risen

In this month's exclusive Accountancy Daily CPD module, we focus on the accounting requirements for asset impairment covering the scope of FRS 102 and FRS 105, look into the specific requirements for the repairment of inventories and other assets, and then into goodwill and the reversal of impairment losses