For the fourth consecutive year, business confidence is on the up. In fact, 94% of all the firms we polled were either very or reasonably confident about the business outlook for the coming year compared to 88% last year, 83% in 2003 and 78% in 2002. There also appears to be increasing interest in acquiring teams from other practices. Meanwhile, a third of the firms we spoke to had converted to LLP status.

The tax authorities are reminding thousands of non-domiciled UK residents when tax may be due on purchases, money transfers or even gifts, coming into or out of the UK.

A look at some of the options available for investing for and gifting to the younger generation.

Budget 2015 - Initial Reactions From Tina Riches, National Tax Partner At Smith & Williamson

The success of capital or financing transactions can be undermined by the lack of a credible projections model.

European equities, as measured by the EuroStoxx 50 index, have risen by 20% since their low point in the summer of 2012.

Recent revisions to IAS 19 may have a significant effect on the financial statements of IFRS preparers with defined benefit (DB) pension schemes.

A lawyer worked for a law firm, an accountant worked for an accountancy firm, an architect did architecture and a surveyor surveyed.

Many professional firms make provisions for their partners’ retirement, but it’s important for individuals to consider whether this will provide them with a sufficient income, says Dani Glover.

At a time when the banks’ lending to SME businesses continues to fall and the Enterprise Finance Guarantee loan book is contracting, is the time right for asset-based lending?

Where a property has been the owner’s only or main residence throughout the period of ownership, the availability of Main Residence Relief (MRR) will usually mean that no CGT will be payable when it is sold

A PAYE settlement agreement with HM Revenue & Customs could help your business reduce the time taken for administration and generate goodwill among staff.

HMRC has not long celebrated its first anniversary. It is now actively trying to move towards becoming a more ‘joined-up’ body rather than two separate departments thrust together.

Following the judgment of the Court of Justice of the European Union (CJEU) in Fiscale Eenheid PPG Holdings BV (PPG), HMRC issued three policy announcements during 2014.

Matt Smith, director at the Centre for Entrepreneurs, explores the contribution of migrant entrepreneurs to the UK economy.

Draft legislation has been published in order to counteract the perceived abuse of dual employment contracts used by non-domiciled individuals.

Restrictions will be lifted allowing SIPPs to hold protected rights from 1 October 2008.

Unsure what the next problems will be, or how their companies will survive them, directors are taking risks that perhaps they should not be taking.

There is an opportunity for non-charitable RPs to eliminate significant corporation tax liabilities.