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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
Cryptocurrencies
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

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

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

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

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

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

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

developments in cases Keith Gordon has covered
Case update
1 February 2019

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

Keith Gordon looks at a case which considers how to interpret a Double Taxation Treaty in the light of a deeming provision in the domestic law
Deeming provisions
1 February 2019

Keith Gordon looks at a case which considers how to interpret a Double Taxation Treaty in the light of a deeming provision in the domestic law

HMRC-profit-diversion-compliance-facility
Profit Diversion
16 January 2019

Geoff Lloyd provides an overview of HMRC’s new Profit Diversion Compliance Facility

guidance-HMRC-tax-system
HMRC Guidance
1 January 2019

Bill Dodwell looks at when we can rely on guidance from HMRC in our complex tax system

business-relief-investment-businesses
Business Relief
1 January 2019

Anthony Nixon considers recent cases involving business relief for investment businesses

ordinary-share-capital-budget-change-entrepreneurs-relief
Ordinary share capital
1 January 2019

Yvette Jacobs-Lee provides guidance on how the new interpretation of ‘ordinary shares’ and the Budget changes to the scope of entrepreneurs’ relief may affect your clients