The 2021 online edition of A-Z Business Tax Deductions has, in the same way as the previous versions, been thoroughly checked and updated by the authors to reflect legislative changes, new tax cases and HMRC interpretations, relevant to expenses allowable for tax purposes of unincorporated businesses.
Particular changes to note are:
Nicola Moore has thirty years’ experience as a Chartered Tax Adviser and is a director of Target Tax Services Ltd, providing businesses and professional firms with expert tax advice and solutions. After training as a Chartered Accountant with a medium-sized London based firm, she worked for twenty years’ with two Big-Four firms, specialising in corporate and international tax. Nicola now advises on all aspects of tax for SMEs, with a focus on reorganisations, succession planning and corporate loan relationships. Nicola has previously worked with the CIOT examination team. She can be contacted at nicolamoore@btinternet.com .
Annette Morley is an experienced tax adviser, having worked across a wide spectrum of taxes including corporate and personal tax, capital taxes, overseas tax issues and she has a specialised knowledge of the agricultural and rural business sector. Although the various office locations where Annette has been based are in the South and South West of the UK, in recent years she switched to include a remote audio and visual link service. This particularly reflected the varied scope of the projects she was receiving. Annette is a qualified member of The Chartered Institute of Taxation. She has served on professional tax committees and working parties including HMRC facing. Annette has presented many accounts focused courses and tax seminars. As an author Annette has contributed to a variety of tax publications. She can be contacted at amorley@annettemorley.co.uk