Abstract: I welcome you to the fourth issue of the IEEE Communications Surveys and Tutorials in 2021. This issue includes 23 papers covering different aspects of communication networks. In particular, ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Eric's career includes extensive work in both public and corporate accounting with ...

Learn what impaired capital is, its causes, and how it affects companies' financial health. Explore solutions to restore ...

Abstract: Capital allowances play a crucial role in enabling businesses to claim tax relief on specific capital expenditures, reducing their taxable profits and overall tax burden. However, the ...

Fleet operators will benefit from a tax change unveiled in the Government’s 2025 Budget, which introduces a 40% first-year capital allowance for leased vans from 1 January 2026. The move brings leased ...