Transactions in securities – where are we now?
Even by today’s standards when anti-avoidance legislation seems to be more and more radical, the Transactions in Securit...
OMB
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IP developments and issues
There have been quite a few changes in the last few years to the R&D tax relief regimes and also to the relatively n...
EIS and SEIS recent developments
Introduction and recent statistics The Enterprise Investment Scheme (EIS) is one of the most widely-known reliefs for p...
Most popular reads
Latest briefings
Mind the GAAP
It has long been established that a business must pay tax on the profits of its trade and that the starting point for qu...
Choice of vehicle
Choice of Business Vehicle One of the most important decisions that many of us make when we start a business is the cho...
The owner-managed business
The current environment for owner-managed businesses is getting more and more uncertain.
Welcome, Business Tax Voice, Issue 1
“In this world nothing can be said to be certain, except death and taxes.” Benjamin Franklin
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...
Shifting sands
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax....