Breaking barriers
‘Tax free gains! Get your tax free gains!’ harked no tax policy adviser in the history of tax policy advisers....
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The bright red line
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 ...
Putting your house in order
IR35 in the Private Sector: 15 months for everyone to put their house in order.
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Spot the difference
R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been...
EMI – simply the best
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for...
The hoops to jump through
Background The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember...
Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
Avoiding the trap
For most tax advisers, when undertaking a corporate transaction, debt restructuring can be a complex area with many pitf...
Better protection
This two-part guide (part one, ‘Light on the matter’ was in the September 2018 issue of Tax Adviser) goes throug...
The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub