The new carried forward loss regime – how will this impact your business?

Finance (No.2) Act 2017 introduced significant changes to the way company losses arising on or after 1 April 2017 can be utilised. Whilst the new regime has introduced a 50% loss restriction for larger companies, it is far more flexible

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The failure to prevent the criminal facilitation of tax evasion

From 30 September 2017 two new corporate offences came into force to prevent facilitation of tax evasion offences (“FTP”). It is now a criminal offence if a business fails to prevent its employees or any person associated with it from

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