US-based multinationals will not have to pay 15% minimum tax rate as exemptions given in final agreement on Pillar Two after ‘intense negotiations’ with OECD and other countries
In this week’s Q&A, Alexander McCarthy, advisor at Croner-i VIP tax team, explains the ins and outs of structures & buildings allowance (SBA) and qualifying expenditure on renovation or conversion of existing building
As the deadline for 2024-25 tax return filing approaches, Sarah Coles, head of personal finance at Hargreaves Lansdown gives her top 10 last minute tips
Accounting rules for charities updated to reflect new revenue recognition and lease reporting requirements under Charities SORP 2026, and new income tiers
This month’s exclusive CPD module focuses on the repercussions from the Bly case on tax deductibility of pension arrangements and corporation tax restrictions
Finance Bill measures risk burdening compliant majority of tax advisers with draconian levels of compliance with lack of clear guidance making the situation worse, warn Ellen Milner, director of public policy, and Margaret Curran and Lindsay Scott, technical officers at the Chartered Institute of Taxation
Fathers and partners will be able to take statutory bereavement leave as a day one right if mother of the baby dies, or the primary adopter, under new rules