As part of our series on a balanced approach to measuring partner performance, Rachel Stone moves on to business development and measuring partner activity.

Number of listed companies has decreased in Q4 2013.

Andrew Bond discusses how RPs may wish to use the forthcoming consultation on service charge accounts to review their existing practice.

A number of countries have committed themselves to the early adoption of the OECD’s new standard for the exchange of information between tax authorities.

Businesses could claim thousands of pounds from HMRC; claims should be lodged as soon as possible to maximise four-year refund.

When it was originally launched in August 2009, the LDF was a unique disclosure facility offering terms allowing the beneficial settlement of long-standing tax issues, including undeclared offshore income and gains and IHT.

Historically, many farming companies were set up to take advantage of the large disparity between the rates of corporation tax that companies paid on profits and the income tax an individual pays. These advantages have slowly been eroded by rate increases over the years.

The National Exhibition Centre (NEC) case concerned the VAT treatment of booking fees on ticket sales.

While housebuilders were among the biggest winners in the March Budget, the property industry saw little else to write home about.

An online retailer which ran into financial difficulties beyond its control has been sold in a pre-packaged sale.

Following the reduction of the lifetime allowance from £1.5m to £1.25m, anyone with total pension savings in excess of £1.25m as at 5 April 2014 has until 5 April 2017 to elect for individual protection 2014 to secure their personal lifetime allowance.

Under proposals in a recent consultation, HMRC would be given wider collection powers when a taxpayer refuses to pay outstanding tax.

HMRC has published its draft guidance on partnership taxation on its website, with a request for comments on its content.

From 6 April 2015, the 55% tax charge will be abolished and individuals under the age of 75 on death can pass their ‘defined contribution’ pension fund to any nominated beneficiary.

Identifying capital allowances can add significantly to cash flow benefits for profitable businesses. Legislation introduced in 2012 changed the process for claiming capital allowances on fixtures that increased compliance pressure on property transactions from April 2012.

There are several categories of residential property rental business with different tax consequences.

HMRC to recruit a Second Permanent Secretary

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.