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.
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 profession should be having ethical rather than technical discussions around the issue of global tax planning, according to Action Aid tax justice policy advis
Hi all, does anyone know if there's any way round the anti-avoidance legislation biting here?
The AIA has launched a new e-learning course for those studying for vari
Client is a limited company and has purchased machinery in March 2012. Paid for it by CHAPS transferon 30th March 2012, and supplier's invoice has a tax point of 1st April 2012.
As a Sole trader (who is also employed under PAYE and in need of an accountant!), built up contacts, bought equipment and set up websites before trading in 2011/2012.