Corporate Social Responsibility
View article
Green and Fair – what does the recovery look like for the profession?
The ICAEW Virtual Live 2020 event ‘Green and Fair – what does the recovery
Business
View article
Why early-stage businesses should consider the Enterprise Investment Scheme (EIS)
What is the Enterprise Investment Scheme? The Enterprise Investment Scheme (EIS) is a tax
Company Secretarial
View article
Legality of Dividends
When taking dividends from a Company, it is essential that Directors ensure such dividends
Accounting
View article
COVID 19 & Bad Debt Provisions
Due to the COVID 19 pandemic, there is an increasing emphasis on the recoverability
Personal Tax
View article
Non-UK Domiciled Individuals & Capital Losses
Since April 2008, non-UK domiciled individuals who claim the remittance basis can elect to
Charity
View article
Registration of a Charity
Thousands of individuals decide to register a charity in the UK every year to
Inheritance Tax
View article
OTS Review and Summary
OTS Review In July 2019 the Office of Tax Simplification published their second report
Inheritance Tax
View article
Capital Gains Tax Planning for death and the interaction with Inheritance Tax
As a rule there is no Capital Gains Tax (CGT) charge on death and
Inheritance Tax
View article
Probate – Inheritance Tax and Estates
Practical issues Personal representatives are those who deal with the estate of a deceased
Inheritance Tax
View article
Gifts with Reservation of Benefit & Pre-Owned Assets
Gifts with Reservation of Benefit Lifetime gifts may fall into the gifts with reservation
Inheritance Tax
View article
Inheritance Tax and Trusts & Family Investment Companies
Inheritance Tax and Trusts A trust or settlement arises when a settlor transfers assets
Inheritance Tax
View article
Your Life Insurance Policy
Life Insurance Policies There are a number of instances where life insurance policies can