Business
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Directors – between a rock and a hard place
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Expenditure disallowed
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Cash basis for landlords
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Apportionment and duality
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Post cessation receipts and payments
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Dividend tax increase announced
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Demergers
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Scope of Trade
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Farming – using the herd basis
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Basis of assessment changing
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Post-cessation receipts and expenses
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Scotland’s non-domestic rates reliefs