Mergers and acquisitions: the deductibility of transaction costs
This article is the second in a series of three exploring some of the tax issues faced by companies or groups in rel...
Features
Features
Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of...
The 50th anniversary of VAT: some of the cases to celebrate
VAT is now 50 years old. That is an impressive milestone.
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Land diversification: the complexity of supply
Farm diversification is, by definition, alternative land use – the supply of land for activities such as the provision o...
FOTRA securities: a question of residence for inheritance tax
There are not very many tools in the inheritance tax planning toolbox.
Fish and chip shops: a flawed HMRC investigation to cash-only businesses
In the more than 30 years that I have been in the tax profession, certain types of business have been seen as likely can...
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion....
The administration of state pensions: not as simple as it sounds
© Getty images/iStockphoto About 12.6 million adults received the state pension in February 2023 (see bit...
Corporate acquisitions: the 100 day plan to deal with common tax problems
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