Critical Supreme Court decision in Saxon Woods clarifies scope of good faith requirement as part of a director’s duty under section 172 of Companies Act 2006
With inheritance tax on pension pots just months away, beware the risk of cashing in pensions quickly without assessing tax implications, warns Mike Ambery, retirement savings director at Standard Life
Stacie Cheadle, technical writer at Croner explains the imminent changes to employment rights with doubling of time limit for bringing a claim to employment tribunals
In this week’s Q&A, Alexander McCarthy, tax adviser at Croner VIP Tax Team, explains the capital allowance rules on plant and machinery for a container business
HMRC steps up efforts to recover outstanding tax debt, increasing number of winding up petitions while planning to recruit over 2,000 debt management officers
For mid-market accountancy firms, the debate is no longer whether AI matters, it's knowing how to turn ambition into action, says Jim Hinchliffe ACA, commercial director at Kaplan