OMB

Business Tax Voice – Issue 1, May 2016
Business Tax Voice
31 May 2016

Pete Miller looks at the choices to be made

Business Tax Voice – Issue 1, May 2016
Business Tax Voice
31 May 2016
The large business
Shifting sands – Taxing corporate profits
Taxing corporate profits
1 May 2016

Bill Dodwell examines the various ways to tax corporate profits and highlights the challenges involved with each

Into alignment – Income tax and NICs
Income tax and NICs

Marian Drew and Angela Brown set out the OTS’s road map for bringing income tax and NICs closer together

Untangling the Gordion Knot – Carry back claims
Carry back claims

Michael Avient and Heather Williams explain the significance of the De Silva case regarding finality under self-assessment

Finding the right route – travel and subsistence
Travel and subsistence

Marion Hodgkiss and Michael Steed look at where the travel and subsistence rules went wrong, and what might be done to fix them

A fine line to tread – Wholly and exclusively
Wholly and exclusively
1 May 2016

Ian Walker and Elyse Waller review the Upper Tribunal decision in HMRC v Vaines and other recent case law on the ‘wholly and exclusively’

Enterprise investment schemes
1 May 2016

Julie Butler provides an overview of the EIS rules as they apply to farm diversification

Budget review
Budget 2016
1 April 2016

Bill Dodwell sifts through the detail of last month’s Budget