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Late filing penalty will apply to a return filed after 31 January even if there is no tax to pay

The tax needs of the UK’s key ‘middleweight business’ sector been neglected, Stephen Herring writes 

Annette Morley considers a claim to the annual investment allowance

It is easy to overlook SDLT when incorporating a company. Peter Rayney explains how to handle this issue in practice.

David Gauke 'has been told the proposals are "Treasury friendly"'

‘Do it today and take a load off your mind’, says HMRC

Targeted anti-avoidance rules to apply from 21 December 2012

Martin Mann answers a query on legal fees for fines.

Paul Howard provides your refresher guide to the rules

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