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From 6 April 2013 an individual's residence status for UK tax is determined using the statutory residence test (SRT).

The prospect of the Federal Reserve (Fed) slowing its asset purchases, combined with the threat of military action in Syria, hung heavily over financial markets in August.

With a massive change in sentiment towards Japan as an investment destination, global investors are suddenly sitting up and taking notice.

A new benchmarking survey has revealed a 12% pay difference at chief executive level between similar sized housing association groups and single associations.

'A Day’ Calculator devised by Smith & Williamson’s pensions experts to help you work out if you need protection to avoid 55% tax.

Companies with defined benefit schemes face further changes following the issue of IFRIC 14.

It is estimated by the Pension Protection Fund (PPF) that the overall shortfall in UK final salary pension schemes exceeds £100bn.

As we reported in our August newsletter, there have been worrying developments in HM Revenue & Customs’ (HMRC) stance on tax concessions on late night taxis.

In a surprise move, the Chancellor announced plans to remove the VAT zero-rating relief for approved alteration work carried out on listed buildings (used for relevant residential, relevant charitable, and as dwellings).

Concerns over the accounting for off-balance sheet arrangements and special purpose vehicles have led to the issue of new accounting standards.

Many commentators have suggested that the current approach to the fair value measurement of financial instruments has had a destabilising effect on some entities.

While the pub sector is showing signs of stabilisation after a number of difficult years of trading, there is still cause for concern for operators.

Oliver Woolley co-founded Envestors, a private investor network, with Scott Haughton and Nick Taylor in 2004

FRS102 represents one of the biggest changes to UK financial reporting in recent years, and will result in many changes to existing accounting treatment and practice. Some of these changes will impact tax, and understanding these changes sooner rather than later will help you to plan for the changes, and where possible implement planning strategies to take advantage of them.

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.

The EU recommended definition of small and medium sized enterprises (SMEs) is used in several places in UK tax law.