Welcome, Business Tax Voice, Issue 1
“In this world nothing can be said to be certain, except death and taxes.” Benjamin Franklin
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MoU refresher
This article looks at the memorandum of understanding (MoU) between the British Venture Capital Association (BVCA) and H...
Small or large company?
As tax advisers know only too well, where there are rules there are exceptions; the UK corporation tax treatment of divi...
Most popular reads
Latest briefings
Shifting sands
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax....
Into alignment
A regular theme of reports by the Office of Tax Simplification (OTS) has been that life would be simpler if income tax/P...
Untangling the Gordion Knot
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
Finding the right route
Imagine the following scenario: Stuart and Jean are married and live in York.
A fine line to tread
A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is inc...
EIS and the grouse moor
In recent decades there has been much government encouragement for farmers and landowners to diversify away from pure fa...
Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...