The nature of buildings is such that it may be necessary to undertake significant repairs, such as the replacement of the roof, or even...

Interest rates are coming down, but HMRC's official rate of interest (ORI) for employee loans has increased to 3.75% per annum (6 April...

Even the best laid plans are liable to change. The 'payback and clawback rules' for VAT reflect this reality. These rules only relate to...

HM Treasury's recent 'Policy Costing Document' published to accompany 2024 Autumn Budget contained two sentences which appear to have...