OMB

office-tax-simplification-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

enterprise-investment-scheme-cases
Enterprise Investment Scheme
1 August 2018

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

UK-R&D-regime
Research & Development
1 August 2018

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

VAT-issues-accountancy-practice-commercial-building-sell
VAT and property
1 August 2018

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

IR35-BBC-media-Christa-Ackroyd-case
Employment Taxes Voice
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

Business Tax Voice
2 July 2018

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

IR35
IR35
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

EMI-scheme-implications
Enterprise managenet incentive schemes
1 July 2018

William Franklin considers the recent interruption of the EMI scheme and its implications

CIOT-Spring-Residential-Conference
CIOT Conference Report
1 June 2018

Mike Truman reports on the CIOT Spring Residential Conference held in Cambridge from 23–25 March 2018

intangible-fixed-assets
Intangible fixed assets
1 June 2018

Dan Millichip provides a reminder and update on seemingly simple intangible fixed assets