OMB

Peter Mills provides guidance on changes to dividend taxation and how they affect profit extraction for SMEs
Profit extraction
1 June 2017

Peter Mills provides guidance on changes to dividend taxation and how they affect profit extraction for SMEs

Kelly Sizer provides an overview of the work undertaken by the Low Incomes Tax Reform Group
LITRG
1 June 2017

Kelly Sizer provides an overview of the work undertaken by the Low Incomes Tax Reform Group

Michael Steed and Marion Hodgkiss consider the practical tax issues involved in the sharing economy
Sharing economy

Michael Steed and Marion Hodgkiss consider the practical tax issues involved in the sharing economy

Charlotte Huntley provides a refresher on EMI Scheme conditions, looking at the associated benefits and potential pitfalls involved
EMI Schemes
1 May 2017

Charlotte Huntley provides a refresher on EMI Scheme conditions, looking at the associated benefits and potential pitfalls involved

Nandeesh Mehta considers the challenges for R&D claims made by companies, and the importance of putting a process in place to ensure that claims are being processed accurately
R&D Tax Credits
1 May 2017

Nandeesh Mehta considers the challenges for R&D claims made by companies, and the importance of putting a process in place to ensure that claims are being processed accurately

Tom Klouda and  Ashley Prior consider the implementation of an equity reset for underperforming businesses
Private equity
1 April 2017

Tom Klouda and Ashley Prior consider the implementation of an equity reset for underperforming businesses

Bill Dodwell examines the proposals in the Spring Budget of 2017
Budget 2017
1 April 2017

Bill Dodwell examines the proposals in the Spring Budget of 2017

Stephanie Symonds-Dye and Gareth Peyton consider the tax treatment of payments on termination of employment
Termination payments

Stephanie Symonds-Dye and Gareth Peyton consider the tax treatment of payments on termination of employment

Keith Gordon provides an update on the Construction Industry Scheme case of JP Whitter (Waterwell Engineers) Ltd v HMRC
Construction industry scheme
1 April 2017

Keith Gordon provides an update on the Construction Industry Scheme case of JP Whitter (Waterwell Engineers) Ltd v HMRC

Keith Gordon considers a case which addresses the question as to whether a receipt is capital or revenue in nature
Income Tax
1 March 2017

Keith Gordon considers a case which addresses the question as to whether a receipt is capital or revenue in nature