Following its acquisition by Allica in August last year [1], bridging lender Tuscan Capital has today announced it has been ...

Today is Blue Monday, apparently the most depressing day of the year. With Christmas firmly behind us, dark mornings, cold weather and for accountants, the pressure of self assessment season, it’s ...

Hello, I'm really sorry for intruding into this forum and I don't know anyone to ask. I was registered for self employed in UK from 2022, but for the last ...

In /Karpavicius & Pakuliene vs HMRC [1]/ [2024] UKFTT 001097 the taxpayers unsuccessfully appealed personal liability notices (PLNs) issued by HMRC.

Firm A sold in 2022. Sharholder was 50% owner ltd co from 2008 to 2017. In 2017 her partner had to tfr his share to her as he was removed from the firm ...

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As the director of Scholes Chartered Accountants, Ivan Houston /(pictured left)/ leads a busy life, juggling work, family and leadership ...

I'm doing an independent examination on a charity who have incorrectly reported their figures on charities commission for income and expenditure - ...

For case 1 for split year treatment, the person should start a full time work overseas and then work suficient hours next tax year as to qualify as non resident under third automatic overseas test.

During a wide-ranging two hour session on Wednesday afternoon (session available on Parliament TV) [1] the exchequer ...

It's a while since I formally closed a company with a capital distribution - not since ESC C16 in fact!. As I understand it this is now written into ...

As you see, Case 3 heavily relies on the defintion home. If the owned flat in the third contry can be considered a "home" for the purpose of SRT, then Case 3 doesn't apply.