The status of Local Authority Trading Companies (LATCs) and similar wholly owned entities
Background In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda...
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Taxation of salaried individuals in India
Having looked previously at the recently introduced GST law, an overview of India’s direct tax system, and the key featu...
The business lifecycle
Background The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on ways of simplifying t...
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Stacking the odds
How well-run boards make decisions has changed dramatically over the last decade.
A domino effect?
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...
Change the focus
The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouragin...
Looking closely
To pick up the story from the first article I wrote on VAT and property (‘Wor
The three stages
The late Leo Price QC was once appearing before the judicial committee of the House of Lords (the predecessor to the Sup...
Not exactly child's play
With more parents and guardians now working full time and living apart from other family members, there is a growing nee...
Planning gain agreements
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sof...