As part of measures to support businesses during the pandemic, the Chancellor announced a temporary three-year carry back relief on corporation tax trading losses. Paul Davies FCA, tax writer at Croner-i, explains

The annual P11D submissions for benefits in kind and expenses will be affected by certain Covid-19 measures. Michael Hepburn, senior manager – employment tax at BDO, explains the key issues to consider

As the UK workforce prepares for a return to office life after more than a year of working from home, global mobility is proving to be a hot topic. Jane O’Berg, director of global mobility at Johnston Carmichael, explains

Director’s loans can provide a useful mechanism, in the right circumstances, to release funds to shareholders, perhaps before dividends are due and sometimes in a more tax efficient way than drawing a salary out of a company. John McCaffery, tax partner and head of tax at Alexander & Co Chartered Accountants explains