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July 20, 2015

VAT on Construction, Land & Property

Issue 55 of VAT on Construction, Land & Property is now live for subscribers to that service.

July 20, 2015

The Value in Creating an Enduring Power of Attorney

Stephen Spierin BL discusses the importance of creating an enduring power of attorney, and how the power operates. The article considers the differences and advantages, both cost and procedurally, an enduring power of attorney holds over the consequential alternative of the wardship procedure.

July 16, 2015

New accounting standards offer simplification for micro-entities and small entities

A suite of changes that update and, in many cases simplify, UK and Ireland accounting standards have been issued by the FRC.

July 3, 2015

Norfolk and Montagu on the Taxation of Interest and Debt Finance

Issue 29 of Norfolk and Montagu on the Taxation of Interest and Debt Finance is now live for subscribers to the Norfolk online service.

July 2, 2015

One Month in a Minute: June 2015

Sarah Laing summarizes recent developments in UK tax.

July 1, 2015

Current tax consultations as at 1 July 2015

Open and recently closed tax consultations are summarised by Julian Harris.

July 1, 2015

VAT news and cases roundup: June 2015

Andrew Needham comments on recent VAT developments

July 1, 2015

Courts and Tribunals: June 2015

Julian Harris summarises selected recent decisions.

July 1, 2015

Business records: nothing personal!

The extensive information and inspection powers available to HMRC includes (among other things) documents which are reasonably required to check the taxpayer’s tax position. In the context of HMRC enquiries into self-assessment tax returns, a question that sometimes arises is: are taxpayers’ private records ‘reasonably required’?

June 24, 2015

Irish Conveyancing Precedents

Issue 58 of Irish Conveyancing Precedents is now live for subscribers to the Irish Property Law service.

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