OMB

office-tax-simplification-business-lifecycle

The business lifecycle

Office for Tax Simplification

1 August 2018

Paul Morton and Andy Richens provide an overview of the OTS report on the business lifecycle and discuss their recommendations

OMB

A domino effect?

Enterprise Investment Scheme

Bill Dodwell |

1 August 2018

Bill Dodwell considers recent cases in which one relief has been contingent on another

Employment Tax OMB Personal tax

Change the focus

Research & Development

Tom Haberfield, Martin Hook |

1 August 2018

Tom Haberfield and Martin Hook consider how the UK R&D tax regime can be improved

Large Corporate OMB

VAT-issues-accountancy-practice-commercial-building-sell

Looking closely

VAT and property

Neil Warren |

1 August 2018

Neil Warren considers the VAT issues relevant to an accountancy practice that decides to sell a commercial building that it owns

Indirect Tax OMB

The IR35 lottery

Employment Taxes Voice

Peter Rayney |

18 July 2018

Peter Rayney notes the rough justice meted out to Christa Ackroyd in the recent IR 35 case and considers whether there is even more trouble on the horizon

Employment Tax OMB Tax voice

Capital allowances for business properties

Business Tax Voice

Ray Chidell, Jake Iles |

2 July 2018

Ray Chidell and Jake Iles : what all tax practitioners need to know

Large Corporate OMB Tax voice

No single key

IR35

Michael Steed |

1 July 2018

Michael Steed reviews the state of play in respect of the uncertain application of this piece of legislation with a parachutist’s view of where we are now

Employment Tax OMB Personal tax