With pensions capped, offshore regular investment accounts offer a tax-efficient alternative for savers.

Budget 2015: Entrepreneurs’ Relief Tightened, Corporation Tax and More Bad News for Banks

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

David Alexander explains what to do when you suspect an employee may be involved in fraud.

Neither the corporate sponsor nor those involved in the pension scheme should consider the apppointment of a professional independent trustee to a defined benefit pension scheme as just an added expense.

If you are a sponsor or trustee of a defined benefit pension scheme, you should now be fully aware of TPR’s Code of Practice published in July.

With many businesses still struggling to get finance from the banks, crowdfunding is a route that many entrepreneurial businesses are considering.

With autumn upon us, the harvest will be completed by the time this is read and much of the autumn drilling will be planned and ready to go, if not already in the ground.

HMRC recognises that there is nothing wrong per se with UK resident taxpayers investing in overseas bank accounts, provided that they pay the correct UK taxes on the amounts invested and the income arising.

How vulnerable are you or your clients to backdated claims under the National Minimum Wage (NMW) legislation?

The private education sector is subject to increasing scrutiny, regulation and challenge.

Directors and employees are eligible for a little known but highly tax efficient staff benefit provided by their employer.

The Advocate General (AG) of the European Court of Justice (ECJ) has released her opinion in the case of "JP Morgan Fleming Claverhouse". The taxpayer had argued that the management of an investment trust company (ITC) should be treated like the management of an authorised unit trust (AUT) or an Open Ended Investment Company (OEIC).

Jane Khedair, managing director of Business Plan Services, shares the key issues to be considered when preparing your business plan.

Subject to legal challenge, the UK/Swiss tax agreement has become law and will proceed on 1 January 2013.

The statutory residence test applies from 6 April 2013 and it is HMRC’s objective that the new legislation will make it easier to determine whether an individual is UK resident or not.

The insurance sector has a vital role to play in helping companies plan their spending and protect their key assets against risk..

Following the decision of the Court of Justice of the European Union (CJEU) in ATP Pension Services, HMRC has issued guidance in RCB 44 (2014) on when VAT exemption will apply to charges for the management and administration of a defined contribution occupational pension fund.

Weekly Tax Update 12 June 2018

The OTS has issued its final report on its investigation into the potential for a new simple trading vehicle to offer a simpler route in tax and related areas for small business ventures.