Features

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Transfer pricing
1 June 2020

Edward Hellier considers the case of Union Castle, and its impact on transfer pricing and equity transactions

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Transfer of assets abroad
1 June 2020

Rebecca Sheldon considers the role that the Transfer of Assets Abroad code plays in the sale of a UK telebetting business to a Gibraltar company

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Divorce
1 June 2020

Sofia Thomas explores the changes to gift relief when business assets are transferred in a divorce

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Contract termination
1 June 2020

Keith Gordon looks at a case which considers the tax treatment of payments made to terminate a commercial contract

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National Minimum Wage
1 June 2020

Andrew Brookes asks why so many businesses fall foul of the rules for the National Minimum Wage and the National Living Wage

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Back to basics

Chris Holmes and Jennifer Jones examine HMRC’s approach to tax debt, and the best approach for taxpayers in difficulty

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Indirect tax

With the uncertainties plaguing the technology, media and telecommunications sector, David Latief, Liam Smith and Tiffany Vaughan ask if there has ever been a more challenging time for an indirect tax function

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Tax system
1 June 2020

Giles Mooney shares his views on how the government can build a simple, fair tax system

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Covid-19
1 June 2020

Kevin Hall and Punnit Vyas consider cash flow improvement during Covid-19, including bad debt relief and cash accounting

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Covid-19
1 June 2020

Bill Dodwell considers the responses to Covid-19 offered through tax systems in the UK and overseas