OMB

Stephen Woodhouse and Charlotte Fleck consider the recent changes to Entrepreneurs’ Relief over the past year

Shifting sands

Entrepreneurs' Relief
Stephen Woodhouse, Charlotte Fleck |
1 May 2019

Stephen Woodhouse and Charlotte Fleck consider the recent changes to Entrepreneurs’ Relief over the past year

Employment TaxOMB
David Hopkins explains why advisers need to make it their business to know more about intellectual property

Switch it on

Intellectual property
David Hopkins |
1 May 2019

David Hopkins explains why advisers need to make it their business to know more about intellectual property

General FeaturesLarge CorporateOMB
Sara Bonavia considers the income tax aspects of loss relief for farmers

Down on the farm

Loss Relief
Sara Bonavia |
1 May 2019

Sara Bonavia considers the income tax aspects of loss relief for farmers

OMBPersonal tax
Bill Dodwell considers the meaning of simplification in tax

What does Simplification mean?

Simplification
Bill Dodwell |
1 April 2019

Bill Dodwell considers the meaning of simplification in tax

Management of taxesOMBPersonal tax
Peter Stoddart details the new Structures and Buildings Allowance announced in Budget 2018 and what was learnt from recent consultations with HMRC on the new allowance

The devil in the detail

Capital allowances
Peter Stoddart |
1 April 2019

Peter Stoddart details the new Structures and Buildings Allowance announced in Budget 2018 and what was learnt from recent consultations with HMRC on the new allowance

Large CorporateOMB
Tyler Welmans provides a comprehensive overview of the ways in which cryptocurrencies and blockchain technology interact with the tax arrangements of a variety of individuals and businesses

Links in a chain

Cryptocurrencies
Tyler Welmans |
1 March 2019

Tyler Welmans provides a comprehensive overview of the ways in which cryptocurrencies and blockchain technology interact with the tax arrangements of a variety of individuals and businesses

Large CorporateOMBPersonal tax
Patricia Mock discusses some practical tax points to consider before 5 April 2019 to utilise available tax allowances and exemptions

Year end planning

Tax reliefs
Patricia Mock |
1 March 2019

Patricia Mock discusses some practical tax points to consider before 5 April 2019 to utilise available tax allowances and exemptions

Management of taxesOMBPersonal tax
Michael Beart and Francis Fitzpatrick QC consider the impact of the new profit fragmentation legislation

Keeping it arm’s length

Profit Fragmentation
Michael Beart (FCA), Francis Fitzpatrick QC |
1 March 2019

Michael Beart and Francis Fitzpatrick QC consider the impact of the new profit fragmentation legislation

International TaxManagement of taxesOMB
Julie Butler and Libby James examine the executors’ responsibility to capital gains tax planning on farms

CGT planning for farms

Capital Gains Tax
Julie Butler FCA, Libby James |
1 March 2019

Julie Butler and Libby James examine the executors’ responsibility to capital gains tax planning on farms

OMBPersonal tax
developments in cases Keith Gordon has covered

Update on recent cases

Case update
Keith Gordon |
1 February 2019

Keith Gordon looks at new developments in cases he has covered in Tax Adviser

Employment TaxInheritance tax and trustsLarge CorporateOMBPersonal tax