Clarifying the picture
In the May 2016 edition of Tax Adviser, we explored some of th
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Swift movement
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies....
In the cloud
The use of technology has become a prerequisite for success in almost every sector of business.
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Thus far but no further
When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge ...
Outdoor celebrations
Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glam...
Further evolution
Are you prepared for the Patent Box regime changes? Patent Box potentially applies to any company with a qualifying pat...
The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
A sledgehammer approach
Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governin...
Out of the shadows
Since 6 April 2016, most UK companies and LLPs have been required to keep a ‘persons with significant control’ (PSC) reg...
Much ado about nothing
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...