Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
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Avoiding the trap
For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitf...
Better protection
This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes throug...
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The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub
Where next?
First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided busine...
A look at the social investment tax relief
Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” ...
Getting your ducks in a row
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
Light on the matter
This two-part guide (the second part will appear in a future issue) goes through the role of, main provisions in and cur...
The business lifecycle
Background The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on ways of simplifying t...
A domino effect?
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...