A sledgehammer approach – capital allowances
Capital allowances
1 September 2016

Alun Oliver and Rupert Guppy set out the complex current capital allowances regime and issues affecting real estate transactions

Out of the shadows – PSC register
PSC register

Andrew Goodman and Andrew Dickson provide an overview of the rules regarding persons with significant control of a company

Much ado about nothing - Entrepreneurs' relief
Entrepreneurs' Relief
1 August 2016

Keith Gordon discusses a First-tier decision concerning entrepreneurs’ relief and the statutory definition of ordinary share capital

Property Tax Voice
27 July 2016

Pinny Olsberg focuses on CGT but points to the issues that await those considering incorporating their residential property letting business

Hybrid mismatch – BEPS
1 July 2016

Ed Wright provides analysis on the UK implementation of Action 2 of the OECD BEPS project

Welcome incentive – Investors' relief
Investors' relief
1 July 2016

Caroline McCabe provides an overview of the new investors’ relief and the opportunities it provide

The dividend illusion – Dividend allowance
Dividend allowance
1 July 2016

Jacqui Kimber examines the consequences of the new dividend allowance introduced in April

Real estate investment trusts – REITS
1 July 2016

David Westgate considers the purpose, benefits and process of becoming a REIT and the tax implications arising

MoU refresher - back to basics: private equity
Back to basics: Private equity
1 June 2016

Tom Klouda and Ashley Prior provide a refresher guide to the memorandum of understanding between the BVCA and HMRC on the income tax treatment of managers’ equity investments in venture capital and private equity backed companies from 2003

Small or large company – corporate dividend exemption
Corporate dividend exemption
1 June 2016

Stuart Pibworth outlines the exemptions from UK corporation tax for company dividends