Company car purchases fall under specific VAT rules which determine whether the liability can be reclaimed and strict business use only limits. Sarah Kay, technical writer, Croner-i explains the rules

HMRC is ramping up action against tax defaulters while the end of the winding up ban at the end of September will be a shock for some businesses protected by pandemic measures, warns Sushil Patel, director, restructuring advisory, Kroll

Remote working is nothing new, but businesses have become far more familiar with the concept since Covid-19, but it raises serious questions about data confidentiality, explains Bruce Penson, managing director at ProDrive IT 

With farmland values remaining high and some farmers looking to sell farmland, sometimes in small blocks, the base cost for capital gains tax (CGT) becomes a key consideration. Julie Butler, joint managing partner at Butler and Co, examines the accounting and tax planning priorities