Opinion

751-765 of 992 Articles
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Stuart Petrie Stuart Petrie, senior tax manager at Anderson Anderson & Brown LLP, addresses the looming deadline to disclose overseas assets or income, using beneficial HMRC terms under its Worldwide Disclosure Facility

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David Flint and Rebecca Henderson On 18 July the EU Commission handed Google a record fine of £3.8bn (€4.34bn) for abuse of its dominant position in relation to the Android operating system. David Flint and Rebecca Henderson of MacRoberts explain why the tech giant incurred the Commission's wrath

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Gillian MacLellan Now that the first cycle of gender pay gap reports have been published, it might be tempting to breathe a sigh of relief that the hard work is over. But for those companies which are committed to reducing their pay gap, the hard work has just begun, writes Gillian Maclellan, partne

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Michael Thomson Company voluntary arrangements (CVAS) are very much in vogue. Why? Growth of online shopping, Brexit uncertainty, increased export costs, drop in consumer confidence and spend, increases in business rates, rising labour costs and long-term inflexible lease costs. All of these been ci

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Andrew Young Andrew Young of Edinburgh-based accountancy firm Chiene + Tait's VAT team highlights proposed changes to VAT Groups, what they are and what entities are impacted

751-765 of 992 Articles