OMB

© IStockphoto/JodiJacobson
Business finance tax relief
1 January 2017

Jacqueline Kimber considers the options for businesses to take advantage of tax reliefs available

© IStockphoto/ClaudioVentrella
Transactions in securities
1 January 2017

Philip Simpson QC examines the changes made to transactions in securities by FA 2016, and explains how unexpected tax charges can arise

© IStockphoto/DawidKasza
Employment Status
1 January 2017

Keith Gordon discusses Ashton v HMRC [2016] UKFTT 727 (TC) which considers a worker’s employment status

Clarifying the picture - travel and subsistence
Travel and subsistence
1 December 2016

Marion Hodgkiss and Michael Steed provide an update on the complicated travel and subsistence rules that we currently have in the UK

Swift movement – BEPS and SMEs
BEPS and SMEs
1 November 2016

Alex Postma provides an overview of the challenges and opportunities for SMEs as they prepare for BEPS

BEPS and online business
1 November 2016

Meenakshi Iyer and Aron Elsey look at the effect of BEPS on online business models

Thus far but no further – capital allowances
Capital allowances
1 October 2016

Ray Chidell considers the capital allowances case of Telfer v HMRC and argues that HMRC may be overstepping the mark with some of the restrictions on claiming allowances

Outdoor celebrations – Property diversification
Property diversification
1 October 2016

Julie Butler considers the tax implications of providing ‘glamping’ wedding venues

Patent box
1 September 2016

Rob Durrant-Walker considers the changes to note and action for both ‘old’ and ‘new’ patent box regimes

Share valuation
1 September 2016

William Franklin considers the implications of the withdrawal of post transaction valuation checks