Capital Gains Tax on incorporating a property rental business
Introduction UK residential property has been a target for legislators in recent years.
Tax voice
Tax voice
HMRC win the argument but lose the cash
Background The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT....
Continuing leases and renewals
A lease may be granted for a fixed term (of any duration) then continue until brought to an end by notice to quit....
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What's on, June 2016
Events CIOT Indirect Taxes Conference – 27 September 2016 The annual CIOT conference on Indirect Taxes will be held at...
Chair's View, Issue 5
An undemocratic, unaccountable system run by faceless administrators, claiming to represent the people and to offer Euro...
An adviser's perspective
If, like me, you deal with entrepreneurial clients and OMB’s the tax year end is usually one where you review their affa...
Transactions in securities – where are we now?
Even by today’s standards when anti-avoidance legislation seems to be more and more radical, the Transactions in Securit...
IP developments and issues
There have been quite a few changes in the last few years to the R&D tax relief regimes and also to the relatively n...
EIS and SEIS recent developments
Introduction and recent statistics The Enterprise Investment Scheme (EIS) is one of the most widely-known reliefs for p...
Mind the GAAP
It has long been established that a business must pay tax on the profits of its trade and that the starting point for qu...