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Will the HMRC’s consultation result in the clearer tax treatment of income from sporting testimonials?
Tax implications of converting barns and selling development land.
Amending IR35 may be a clash of political will and administrative won’t.
A recent decision of the Upper Tribunal considers the nature of a transfer of a going concern.
Comparing the use of enterprise management incentive and employee shareholder schemes.
Changes to the inheritance tax regime for trusts introduced by Finance Bill 2015-16.
New regulations regarding consumables provide clarification in research and development tax relief claims.
Effects of the latest changes to the annual investment allowance.
Despite recent changes it is worth considering using the LDF before it ends on 31 December 2015.
Dividend yield valuation method in relation to unquoted shares.
Dialogue about making IR35 work has been ongoing for the past four years, but to very little effect.
Why non-dom private equity managers may not be happy with the proposals for carried interest.
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