Academies Accounts Direction recently updated

Now that the furore surrounding the general election has somewhat subsided, the Education and Skills Funding Agency (ESFA) has released the updated Academies Accounts Direction (AAD) for 2016-17. A small number of changes have been made since the previous version, particularly in comparison

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‘Lookthrough’ taxation dismissed by the OTS

In July, the Office of Tax Simplification (OTS) published a discussion paper, as part of its review of small company taxation, that identified ‘lookthrough’ as a potential means of providing tax simplification benefits to small businesses. Based on the responses

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