AIA

My client, a company, spent heavily on plant and machinery in calendar year 2013 giving rise to a substantial loss after claiming maximum AIA.

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My client is a sole trader who has recently become a limited company. He has gifted his assets (tools &equipment) totalling £1900 to the company. How should I account for theses gifted assets?

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There wasn’t a lot to get small business owners excited in today’s Budget, says Nigel Harris.

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For the purposes of determining whether two companies are under common control and therefore must share the AIA (assuming they are also 'related' for these purposes) do you attribute the rights of

A mixed partnership is excluded from claiming AIA.

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A client company has recorded the purchase of a van in the year, but in view of the trading record and balance sheet position, it has been unable to obtain HP credit to finance the purchase and as

The AccountingWEB team was bestowed another award last night as ‘Accountancy Media of the Year’ at the Association of International Accountants (AIA)

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The profession should be having ethical rather than technical discussions around the issue of global tax planning, according to Action Aid tax justice policy advis

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Hi all, does anyone know if there's any way round the anti-avoidance legislation biting here?

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