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Pete Miller

Pete Miller CTA (Fellow) is director and head of corporate tax at Jerroms Miller Specialist Tax. He has worked in tax for 35 years, including nearly ten years as an Inspector of Taxes. He then worked in big four firms, specialising in the taxation of corporate transactions, and then ran his own business, The Miller Partnership for 11 years before the merger with Jerroms. He can be contacted by email: petemiller@jerromsmiller.co.uk.

ARTICLES

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Happy outcome

Conversion clause

All wound-up

Is this another wind-up?

Stamp it out!

Substantially improved

The Upper Tribunal found a new angle on non-qualifying corporate bonds and finds the result reassuring for advisers.

There are some creases in the substantial shareholdings exemption.

Did Google receive favourable treatment or was it following the tax rules?

The implications of the consultation document and proposed legislation on transactions in securities.

The issues that should be considered when disposing of the family business.

Leekes Ltd and corporate loss streaming

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NEWS

May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS Pension schemes newsletter for April published

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Deadline dates for May 2024

CASES

Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK RALC Consulting IR35 case returns to the First-tier Tribunal

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May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS Pension schemes newsletter for April published

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