With the self assessment filing deadline approaching, the first six articles in this issue will help you and your clients negotiate this hectic time of year.
The high income child benefit tax charge is a unique tax, in that it seeks to claw back a state benefit, namely child benefit, through the self-assessment tax system.
The tax return white space is the innocuous looking ‘any other information’ space at box 19 of the main SA100 tax return. It is more important than it looks, as the case of Charlton and Others v HMRC illustrates.
Finance providers must change the way they treat small businesses seeking support, or leave themselves wide open to disruption, claims a new report by ACCA and Longitude Research.
Recommendations about how entrepreneurs, enterprises and finance professionals can achieve success together have been set out by ACCA’s Global Forum for SMEs.
The FRC has urged reporting entities to clarify the accounting treatment of complex supplier arrangements, which include supply chain finance and ‘pay to stay’ fees.
