Say it with shares
In 2014, the ATT sponsored the Tax Writer of the Year category at the LexisNexis Taxation awards which was won by Pete...
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Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
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Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Bitcoin trading?
The bitcoin is an innovative payment network and a new kind of money.
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
Funding multiplication
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded companies prepare...
Group precedents
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provisions must be ...
A Thorne in the side
For many reasons, including the fact that HMRC are under escalating pressure from central government to increase revenue...