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
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
As the deadline for self assessment fast approaches, Nikki Richmond CTA explains who needs to complete a tax return and key issues to consider in the run-up to 31 January
Chancellor chooses early date for Spring Statement but stresses will not be a ‘major fiscal event’ as only one a year now, hopefully avoiding chaos of Budget last month
Jonathan Barber, executive director, UK at the Institute of Financial Accountants (IFA), shares his thoughts on what’s shaped the profession most in the last 12 months