OMB

non-UK-tax-resident-company-UK-permanent-establishment
Permanent establishments
1 July 2017

Stuart Pibworth examines the UK rules to determine whether a non-UK tax resident company has a UK permanent establishment

Mike Truman reports on the CIOT Spring residenti al conference in Cambridge
CIOT Conference Report
1 June 2017

Mike Truman reports on the CIOT Spring residential conference in Cambridge

Annis Lampard examines the corporate criminal offence for failure to prevent facilitation of tax evasion and considers the six most important risks
Corporate criminal offences
1 June 2017

Annis Lampard examines the corporate criminal offence for failure to prevent facilitation of tax evasion and considers the six most important risks

Peter Mills provides guidance on changes to dividend taxation and how they affect profit extraction for SMEs
Profit extraction
1 June 2017

Peter Mills provides guidance on changes to dividend taxation and how they affect profit extraction for SMEs

Kelly Sizer provides an overview of the work undertaken by the Low Incomes Tax Reform Group
LITRG
1 June 2017

Kelly Sizer provides an overview of the work undertaken by the Low Incomes Tax Reform Group

Michael Steed and Marion Hodgkiss consider the practical tax issues involved in the sharing economy
Sharing economy

Michael Steed and Marion Hodgkiss consider the practical tax issues involved in the sharing economy

Charlotte Huntley provides a refresher on EMI Scheme conditions, looking at the associated benefits and potential pitfalls involved
EMI Schemes
1 May 2017

Charlotte Huntley provides a refresher on EMI Scheme conditions, looking at the associated benefits and potential pitfalls involved

Nandeesh Mehta considers the challenges for R&D claims made by companies, and the importance of putting a process in place to ensure that claims are being processed accurately
R&D Tax Credits
1 May 2017

Nandeesh Mehta considers the challenges for R&D claims made by companies, and the importance of putting a process in place to ensure that claims are being processed accurately

Tom Klouda and  Ashley Prior consider the implementation of an equity reset for underperforming businesses
Private equity
1 April 2017

Tom Klouda and Ashley Prior consider the implementation of an equity reset for underperforming businesses

Bill Dodwell examines the proposals in the Spring Budget of 2017
Budget 2017
1 April 2017

Bill Dodwell examines the proposals in the Spring Budget of 2017