OMB

tax-treatment-replacement-cladding-residential-building
Capital allowances
1 November 2017

David Rees considers how the tragedy at Grenfell House may affect the tax treatment of replacement cladding on residential buildings

working-tax-credit-case
Working Tax Credits
1 November 2017

Keith Gordon considers a recent tax credits case which turns on the definition of carrying on a trade

Hannah Barraclough provides a refresher  on the conditions for  capital treatment to  apply to a company purchase  of own shares
Share buybacks
1 October 2017

Hannah Barraclough provides a refresher on the conditions for capital treatment to apply to a company purchase of own shares

Kevin Clark examines the methods and considerations for pricing a transaction for share acquisitions
Transaction tax
1 October 2017

Kevin Clark examines the methods and considerations for pricing a transaction for share acquisitions

Bill Dodwell considers the options regarding tax reliefs
Tax reliefs
1 September 2017

Bill Dodwell considers the options regarding tax reliefs

Tim Andow provides a practical overview of considerations when planting seeds for a successful implementation of MTD
Making Tax Digital
1 September 2017

Tim Andow provides a practical overview of considerations when planting seeds for a successful implementation of MTD

tax-due-diligence-on-smaller-companies
Due diligence

Helena Kanczula and Robert Harness provide an overview of the common issues encountered when undertaking tax due diligence on smaller companies

non-UK-tax-resident-company-UK-permanent-establishment
Permanent establishments
1 July 2017

Stuart Pibworth examines the UK rules to determine whether a non-UK tax resident company has a UK permanent establishment

Mike Truman reports on the CIOT Spring residenti al conference in Cambridge
CIOT Conference Report
1 June 2017

Mike Truman reports on the CIOT Spring residential conference in Cambridge

Annis Lampard examines the corporate criminal offence for failure to prevent facilitation of tax evasion and considers the six most important risks
Corporate criminal offences
1 June 2017

Annis Lampard examines the corporate criminal offence for failure to prevent facilitation of tax evasion and considers the six most important risks