OMB

Keith Gordon considers a case which addresses the question as to whether a receipt is capital or revenue in nature
Income Tax
1 March 2017

Keith Gordon considers a case which addresses the question as to whether a receipt is capital or revenue in nature

Business Tax Voice, February 2017
Business Tax Voice
6 February 2017

Pete Miller reflects on the Draft Finance Bill

Business Tax Voice, February 2017
Business Tax Voice
6 February 2017

David O’Keefe contemplates the potential for development

Business Tax Voice, February 2017
Business Tax Voice
6 February 2017

Deb Oxley, Chief Executive, EOA responds to the question

Business Tax Voice, February 2017
Business Tax Voice
6 February 2017

Chris Lallemand considers the complex issue of tax and accounting for financial instruments with a particular focus on interest free loans

Business Tax Voice, February 2017
Business Tax Voice
6 February 2017

Peter Rayney looks at multiple completion buy-backs and the potential ER risk

Alternate routes – Small company taxation
Small company taxation
1 February 2017

John Whiting provides a summary of the OTS’s work on the options for simplifying small company taxation

A wide view – Transactions in land
Transactions in land
1 February 2017

Helena Kanczula and Robert Harness examine the transactions in land rules introduced by FA 2016

Family fortunes – Benefits in Kind
Benefits in kind
1 February 2017

Keith Gordon discusses Baylis v HMRC [2016] UKFTT 725 (TC) which considers how to allocate a benefit in kind when more than one family member is employed by the same employer

© IStockphoto/JodiJacobson
Business finance tax relief
1 January 2017

Jacqueline Kimber considers the options for businesses to take advantage of tax reliefs available