Grappling with complexities
Over recent years the taxation of permanent establishments (PEs) has been subject to close domestic and international at...
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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...
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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 ‘...
Incentives and rewards
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
Process in place
Background R&D is a corporation tax relief that normally reduces a company’s tax bill.
Pressing reset
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
A mostly modest affair
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...