Business plan
A business plan can play a vital role in the success of any business - but what are its key constituents?
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Supreme Court finds LLP asset managers are not influencers
The Supreme Court has ruled that portfolio managers at a hedge fund did not have significant influence over the affairs of a limited liability partnership (LLP) and as such fell squarely within the salaried members rules. How does this decision impact LLPs across the board?
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CT61
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Government finally confirms date for capital goods scheme reforms
The government has finally confirmed when long-awaited changes to the capital goods scheme (CGS) will take effect. The reforms, first announced as part of a wider review of VAT simplification, will come into force on 29 July 2026. What does this mean for businesses?