OMB

Film relief

Cassim Atcha and Prathab Jagajeevanram review the Upper Tribunal’s decision in the cases of Samarkand and Proteus

Share options
1 July 2015

Peter Rayney lets us in on a technical conversation with an (anonymised) OMB client about its proposed share options

Employment status - Simpler status
Employment Status
1 July 2015

John Whiting looks at the OTS Employment Status Report and ponders the future

Patent box
1 June 2015

Nigel Dolman considers what the future holds for patent boxes

Estate planning

Trusts are no longer the most tax-efficient way to transfer assets to future generations. Steven Holden and Roland Roberts look at how a family investment company could be more attractive

Employee share ownership

Naomi Nesbit and Matthew Hall explain the employee shareholder scheme

R&D tax credits

Lisa-Marie Smith and Malcolm Henderson explain the relationship between grant funding and claims made under the R&D tax credit scheme

Budget 2015
1 April 2015

Bill Dodwell reflects on the 2015 Budget and considers the highlights of Finance (No 2) Bill

Badges of trade
1 April 2015

Julie Butler reviews the taxation implications of bitcoin dealing

Corporate bonds
1 March 2015

Andrew Roycroft considers the impact on QCBs as a result of the recent case of Trigg