OMB

Double whammy – Company cars
Company cars

Ian Walker and Prathab Jagajeevanram consider the practicalities arising from the judgment in the Southern Aerial case

Autumn savings – Autumn Statement
Autumn Statement
1 January 2016

Bill Dodwell picks out the main points announced in this year’s Autumn Statement

The winds of change – Patent box
Patent box
1 January 2016

Carmen Aquerreta and Sarah Lord consider how the UK’s popular tax regime for intangibles will need to be recast

Errors and Emissions – Company cars
Company cars
1 January 2016

Matt Parfitt considers the potential pitfalls of providing company cars and fuel

To elect or not? – Derivative contracts
Derivative Contracts
4 December 2015

John Lindsay explains why companies that have not previously accounted for their derivatives on a fair value basis should be thinking about making an election for disregard regulations 7–9 to apply

Reassuringly expensive – Goodwill Valuation
Goodwill Valuation
4 December 2015

David Bowes provides an update on goodwill valuation

Updated Practice
Partnership Capital Gains
4 December 2015

Andy Richens probes a little-known area of the tax system

Not boring at all... – CIOT Autumn Conference
CIOT Autumn Conference
1 November 2015

Mike Truman reports on the CIOT residential conference at the University of Warwick

End of the goodwill? – Incorporation
Incorporation
1 October 2015

Rebecca Benneyworth considers the case for incorporation in 2015

The summer of tax calculations – Summer Budget focus (IStockphoto/thodonal)
Summer Budget focus
1 September 2015

Jacqui Kimber considers the summer Budget announcements on dividends and the restriction of finance costs