Innovation and tax incentives – what is in store
Since Theresa May gave her speech to the CBI on 21 November 2016, there has been a lot of speculation around her comment...
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Business ownership – a new dawn for employee ownership?
Employee ownership has been a popular business model amongst many founders and business owners for decades....
Tax and accounting – financial instruments
This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 20
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Purchase of own shares and multiple completions
Background Company share buy-backs are frequently used as an important tool in succession planning.
Alternate routes
Simplifying taxation for small businesses has been a major focus for the Office of Tax Simplification (OTS) throughout i...
A wide view
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
Family fortunes
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the dir...
Lifting off
Encouraging investment in unquoted trading companies has been a theme in many recent and not so recent Budgets....
Increasing in scope
Currently, and for most of the lifetime of income tax, income has been taxed at higher rates than capital receipts....
The Karate Kid
Facts of the case The business, Karate World, provides instruction in martial arts.