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...
Personal tax
Personal tax
Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...
Flexible friend
Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk about....
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Substantive appeal
Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or con...
Clear thinking
The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of ba...
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government....
Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
Two steps forward, three steps back?
In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and ...
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
Capital split
On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...