OMB

BEPS and online business
1 November 2016

Meenakshi Iyer and Aron Elsey look at the effect of BEPS on online business models

Thus far but no further – capital allowances
Capital allowances
1 October 2016

Ray Chidell considers the capital allowances case of Telfer v HMRC and argues that HMRC may be overstepping the mark with some of the restrictions on claiming allowances

Outdoor celebrations – Property diversification
Property diversification
1 October 2016

Julie Butler considers the tax implications of providing ‘glamping’ wedding venues

Patent box
1 September 2016

Rob Durrant-Walker considers the changes to note and action for both ‘old’ and ‘new’ patent box regimes

Share valuation
1 September 2016

William Franklin considers the implications of the withdrawal of post transaction valuation checks

A sledgehammer approach – capital allowances
Capital allowances
1 September 2016

Alun Oliver and Rupert Guppy set out the complex current capital allowances regime and issues affecting real estate transactions

Out of the shadows – PSC register
PSC register

Andrew Goodman and Andrew Dickson provide an overview of the rules regarding persons with significant control of a company

Much ado about nothing - Entrepreneurs' relief
Entrepreneurs' Relief
1 August 2016

Keith Gordon discusses a First-tier decision concerning entrepreneurs’ relief and the statutory definition of ordinary share capital

Property Tax Voice
27 July 2016

Pinny Olsberg focuses on CGT but points to the issues that await those considering incorporating their residential property letting business

Hybrid mismatch – BEPS
BEPS
1 July 2016

Ed Wright provides analysis on the UK implementation of Action 2 of the OECD BEPS project