In 2006, the then Labour government introduced “pension simplification”.
A few minor tweaks have been made to simplify the optional cash accounting regime that will be available to small, unincorporated businesses from 1 April.
Just before Christmas, HMRC released amended draft Finance Bill 2013 clauses setting out further details for the simplified income and expense regime, and transitional rules to restrict manipulatio
Proposals to simplify financial and corporate reporting requirements could benefit five million of the smallest businesses, resulting in considerable cost savings in accounts preparation.
The Office of Tax Simplification (OTS) is looking for experts to help it tackle the next phase of its project to stre
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