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Business Tax Voice, February 2017
Business Tax Voice
6 February 2017

Chris Lallemand considers the complex issue of tax and accounting for financial instruments with a particular focus on interest free loans

Business Tax Voice, February 2017
Business Tax Voice
6 February 2017

Peter Rayney looks at multiple completion buy-backs and the potential ER risk

Alternate routes – Small company taxation
Small company taxation
1 February 2017

John Whiting provides a summary of the OTS’s work on the options for simplifying small company taxation

A wide view – Transactions in land
Transactions in land
1 February 2017

Helena Kanczula and Robert Harness examine the transactions in land rules introduced by FA 2016

Family fortunes – Benefits in Kind
Benefits in kind
1 February 2017

Keith Gordon discusses Baylis v HMRC [2016] UKFTT 725 (TC) which considers how to allocate a benefit in kind when more than one family member is employed by the same employer

© IStockphoto/JodiJacobson
Business finance tax relief
1 January 2017

Jacqueline Kimber considers the options for businesses to take advantage of tax reliefs available

© IStockphoto/ClaudioVentrella
Transactions in securities
1 January 2017

Philip Simpson QC examines the changes made to transactions in securities by FA 2016, and explains how unexpected tax charges can arise

© IStockphoto/DawidKasza
Employment Status
1 January 2017

Keith Gordon discusses Ashton v HMRC [2016] UKFTT 727 (TC) which considers a worker’s employment status

Clarifying the picture - travel and subsistence
Travel and subsistence
1 December 2016

Marion Hodgkiss and Michael Steed provide an update on the complicated travel and subsistence rules that we currently have in the UK

Swift movement – BEPS and SMEs
BEPS and SMEs
1 November 2016

Alex Postma provides an overview of the challenges and opportunities for SMEs as they prepare for BEPS