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Tax cases and CEST

A recent tax case could prove key when using CEST (Check Employment Status for Tax service)  Check Employment Status for Tax (CEST) is a tool from HMRC to determine if an individual, or a worker on a specific engagement, should be classed as employed or self-employed...

Corporation tax loss relief changes

ACCA provide this comparison table following the 2017 reforms.  The legislation Reform was introduced in schedule 4 of the Finance (No.2) Act 2017. It applies from 1 April 2017. Accounting periods that begin before and end after 1 April 2017 follow commencement...