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Badges of trade

by | Nov 11, 2016 | ACCA, business taxation

A side by side comparison of badges of trade between circumstances pointing to trade or investment. HMRC and taxation sources on the interpretation of badges of trade are many and extensive. With a view to summarising them and providing a quick reference concerning...

Relief for trading losses

by | Nov 8, 2016 | ACCA, business taxation

Is this the end of carry-forward loss relief for companies as we know it? In 2016 the government announced a consultation process on changes to the treatment of losses for corporation tax purposes. With the consultation exercise now completed, we are expecting the...