Pricing a transaction
Transactions for share acquisitions currently tend to be priced based on either a ‘locked box accounts’ approach, or a ‘...
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Working it out
The very first project undertaken by the Office of Tax Simplification looked at tax reliefs.
Getting your hands dirty
Despite the recent announcement of the deferral of the implementation of Making Tax Digital (MTD) there are still many c...
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Under the surface
Tax concerns are often a sticking point on the acquisition of a company’s shares.
Grappling with complexities
Over recent years the taxation of permanent establishments (PEs) has been subject to close domestic and international at...
The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Building a defence
The new corporate criminal offences for failure to prevent facilitation of tax evasion, expected to come into force from...
Making a withdrawal
What is profit extraction? How to extract profits from a business remains one of the fundamental questions facing owner...
The evolution of LITRG
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
Share and share alike
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...