Sophie Brookes and Debbie Shaw examine use of director’s loan accounts in McCarthy v Marshall, BlueCrest lessons on LLP remuneration and Saxon Woods ruling on good faith under section 172 rules
HMRC is sending letters to tax agents dealing with inheritance tax (IHT) for borderline excepted estates after a spate of mistakes and lack of understanding about the IHT400 reporting requirements
Treasury calls in ‘business rates guru’ announcing turnover-based valuation method for pubs and hotels, as industry criticises ‘continued piecemeal approach’
Founder of US fashion tech start-up CaaStle jailed for five years after using fabricated audits and fake financial statements to dupe investors in multimillion dollar fraud
Paul Maberly, joint managing partner at Mercer & Hole, says dress code is as tricky for men as it is for women these days, recalling when he first trained back in the 1980s the colour of his tie was the only element of choice
Molly Monks FIPA, director at Parker Walsh, explains the myriad tax pitfalls for the returning Sussexes, from the 183-day residency rule to tax on overseas earnings and multiple residences
Pension pots will fall into 40% inheritance tax net from next April, making lifetime gifting a serious option to consider, but there are potential tax traps, explains Sarah Coles, head of personal finance at AJ Bell
In part two of our mini series on maternity leave, Stacie Cheadle, technical writer at Croner, explains the rules on internal vacancies and keeping staff informed
Julien Gruhier, head of AI considers the key issues of privacy and security, and how client data is protected when you upload a document in Croner Intelligence
Regulator calls for improvements to disclosure of materiality in annual reports, stressing quality is defined by clarity and focus, not box ticking and volumes of verbiage
Wickes rolls out free Xero software to members as low awareness about MTD among tradespeople flagged with only one in five ‘fully prepared’ for quarterly reporting