Multiple completion contracts for company share buy-backs
Company share buy-backs are frequently used as an important tool in succession planning.
Company share buy-backs are frequently used as an important tool in succession planning.
This is the second of a two-part, back to basics, article on property matters for individuals.
Until a couple of years ago, relief for research and development expenditure was a subject that did not attract much att...
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplification (OTS) re...
This is a the first of a two part back to basics article on property matters for individuals.
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories of qualify...
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effec...
Personal tax Tax rates and allowances for 2022/23