Tax and accounting – financial instruments
This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 20
This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 20
Background Company share buy-backs are frequently used as an important tool in succession planning.
Simplifying taxation for small businesses has been a major focus for the Office of Tax Simplification (OTS) throughout i...
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the dir...
Encouraging investment in unquoted trading companies has been a theme in many recent and not so recent Budgets....
Currently, and for most of the lifetime of income tax, income has been taxed at higher rates than capital receipts....
Facts of the case The business, Karate World, provides instruction in martial arts.
In the May 2016 edition of Tax Adviser, we explored some of th
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies....