Stephanie Levin, partner at Blick Rothenberg, explains the proposed rules and potential pitfalls for close companies and owner managed businesses as HMRC ramps up scrutiny of directors’ loans

Hiking capital gains tax (CGT) as high as 45% is not only a bad idea but a category error, with potential for treble taxation and no indexation, argues Andy Oury, owner partner

In part three of our exclusive FRS 102 series, Ollie Garrod ACA, senior technical writer at Croner, explains what actually changes for revenue and financial instruments under the new GAAP accounting rules