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Is it a Phone or is it a Computer?
16/04/2015, by Ray Chidell, Tax Articles - Business Tax

Ray Chidell and Dave Jennings look at the benefit in kind exemption for mobile phones and the difference between mobiles and other devices such as tablets, laptops, ... Continue Reading

Capital Allowances for Animals..?
24/03/2015, by Ray Chidell, Tax Articles - Business Tax

The meaning of “plant and machinery” is notoriously difficult to pin down. The word “plant” typically conjures up images of complex mechanical ... Continue Reading

Sole Trader or Partnership?
16/06/2014, by Julie Butler, FCA, Tax Articles - Business Tax

The distinction between a sole trader and a partnership can sometimes be problematic for family businesses, as Julie Butler explains. Introduction Many ... Continue Reading

Editorial: Whatever Next?
03/06/2014, by Lee Sharpe, Tax Articles - Business Tax

TW Ed wonders if HMRC might have lost the plot when patting itself on the back over the Next Group IBAs case. Alongside many others, TW is regularly ... Continue Reading

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