A clear picture
Background to the regime The UK Patent Box became effective from 1 April 2013 with legislation governing the regime con...
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Real estate structures
In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity....
Lifetime events
The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissio...
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Latest briefings
Shifting sands
Entrepreneurs’ Relief (ER) has become a focus for reform over the past year.
Switch it on
In today’s innovative world, it is exciting to think that businesses can seize the opportunity to create extra wealth ju...
Down on the farm
As well as being governed by the normal loss relief rules for trading businesses, additional rules apply in respect of f...
What does Simplification mean?
The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it mi...
The devil in the detail
Capital allowances (CAs) have enjoyed a number of years of relative consistency without any landmark changes....
Links in a chain
It’s just over a decade since the arrival of Bitcoin and the cryptocurrency frenzy, and even the most passionate advocat...
Year end planning
Income tax Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46...