Hybrid mismatch
The UK will introduce new ‘hybrid mismatch’ rules from 1 January 2017 in response to Action 2 of the OECD Base Erosion a...
Large Corporate
Large Corporate
Real estate investment trusts
Subject to a number of conditions, a UK real estate investment trust (REIT) is a company, or a group of companies with a...
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...
Most popular reads
Latest briefings
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...
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...
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