Clear waters
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...
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All’s well that ends badly
In my April 2013 article in Tax Adviser ‘Much Ado about Something’, I wrote about the appeal by JP Whitter (Waterwell En...
Basic Instinct
A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnw...
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A perspective on the draft Finance Bill 2017
Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more im...
Innovation and tax incentives – what is in store
Since Theresa May gave her speech to the CBI on 21 November 2016, there has been a lot of speculation around her comment...
Business ownership – a new dawn for employee ownership?
Employee ownership has been a popular business model amongst many founders and business owners for decades....
Tax and accounting – financial instruments
This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 20
Purchase of own shares and multiple completions
Background Company share buy-backs are frequently used as an important tool in succession planning.
Alternate routes
Simplifying taxation for small businesses has been a major focus for the Office of Tax Simplification (OTS) throughout i...
A wide view
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...