Lizzie Morris ACA stresses the importance of issuing a new engagement letter for personal tax clients under Making Tax Digital for Income Tax

In this week’s Q&A, Teddy Rawlings, adviser at Croner-i VIP Tax Team, explains the benefit in kind tax charge when a director fails to pay off a director’s loan account in a timely manner

Most accountants are upbeat about growth for their SME clients next year, but warn business owners struggle to access adequate finance with patchy banking support, so what’s the answer for this critical part of the economy, asks Sophie Hossack, head of partnerships at Allica Bank