Nigel Davey of Deloitte Touche
- Professional
The thin end of the wedge
This year’s Finance Bill improved the regime for Capital Gains Tax Taper Relief, but the various age limits, time limits and datelines could present risks for the unwary
- Professional
Mind the GAAP when drawing up accounts
The Herbert Smith case held that accounts drawn up on the basis of GAAP need not be amended for tax purposes
