IN BRIEF

Currell is another example of the long shadow cast by Rangers.

LLP managers will be pleased that the Upper Tribunal has upheld the FTT decision although, in terms of advancing the law in this area, the decision is a bit of an anti-climax.

Some welcome guidance from HMRC on interest, and a cautionary tale on penalties.

A recent High Court decision suggests that we may see more pushback from HMRC on disclosure applications.

Why two companies are better than one.

The proverbial advice is as sound in tax as in any other area.

Two principles should be applied when reforming the Terminal Markets Order.

Regardless of your area of tax expertise, it's likely that you've come across concerns about the misuse of the RD tax credit system. Whether it be through claims that are pushing at the boundaries of the definition of RD, or outright...