Choice of vehicle
Choice of Business Vehicle One of the most important decisions that many of us make when we start a business is the cho...
Tax voice
Tax voice
The owner-managed business
The current environment for owner-managed businesses is getting more and more uncertain.
Welcome, Business Tax Voice, Issue 1
“In this world nothing can be said to be certain, except death and taxes.” Benjamin Franklin
Most popular reads
Latest briefings
Residence Nil Rate Band: An outline
Introduction The Conservative party 2015 election manifesto stated that it would “take the family home out of tax by i...
Business Inheritance Tax and Trusts: Where are we now?
Introduction Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less...
Loans and debts
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inhe...
The Non-Dom conundrum?
We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some individual...
Chair's view, Issue 1
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
Entrepreneurs' Relief: Choppy waters
It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’)....
Investment relief: unpredictable and convoluted
Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domi...