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Trustees are taxed under the Self Assessment regime in the same way that individuals are. Tax Returns for the year ended 5 April 2013 should be submitted by 31 January 2014 if...

The SRT, which came into effect on 6th April 2013, allows individuals to determine whether they are UK resident for tax purposes in any tax year. The following steps should be...

HMRC has launched a consultation on the possible reform of close company loans to participators. The proposed changes will affect many companies. A close company is one...

For clients who have some source of income or gain which has not been disclosed to HM Revenue and Customs, there is currently available an opportunity to make a disclosure on very...