Family fortunes
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the dir...
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Lifting off
Encouraging investment in unquoted trading companies has been a theme in many recent and not so recent Budgets....
Increasing in scope
Currently, and for most of the lifetime of income tax, income has been taxed at higher rates than capital receipts....
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The Karate Kid
Facts of the case The business, Karate World, provides instruction in martial arts.
Clarifying the picture
In the May 2016 edition of Tax Adviser, we explored some of th
Swift movement
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies....
In the cloud
The use of technology has become a prerequisite for success in almost every sector of business.
Thus far but no further
When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge ...
Outdoor celebrations
Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glam...
Further evolution
Are you prepared for the Patent Box regime changes? Patent Box potentially applies to any company with a qualifying pat...