Great expectations
The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&L) trans...
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Taking the credit
The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in...
Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...
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Flexible friend
Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk about....
Substantive appeal
Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or con...
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government....
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...
Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.