OMB

End of the goodwill? – Incorporation
Incorporation
1 October 2015

Rebecca Benneyworth considers the case for incorporation in 2015

The summer of tax calculations – Summer Budget focus (IStockphoto/thodonal)
Summer Budget focus
1 September 2015

Jacqui Kimber considers the summer Budget announcements on dividends and the restriction of finance costs

A reality check? – Share valuation (IStockphoto/alphaspirit)
Share valuation
1 September 2015

David Bowes reviews the FTT decision in the case of Spring Capital

Company reconstructions – Raiders of the loss relief
Company reconstructions
1 August 2015

Keith Gordon considers the First-tier Tribunal’s decision in Leekes

Judicial Review – Great expectations
Judicial review

Cassim Atcha and Prathab Jagajeevanram consider the judicial review decision in the cases of Samarkand and Proteus

Research and Development expenditure credit
Research and Development expenditure credit
1 August 2015

Kathie Haunton and Sarah Goodman explain the practical considerations of claiming the research and development expenditure credit

Summer Budget 2015 – Raising Taxes
Summer Budget 2015
1 August 2015

Bill Dodwell considers the main points of the Conservative government’s first Budget for 18 years

Pensions
1 July 2015

John Kelly and Martin Jarvis consider the pension flexibility changes and their impact on SIPPs and SSASs

Film relief

Cassim Atcha and Prathab Jagajeevanram review the Upper Tribunal’s decision in the cases of Samarkand and Proteus

Share options
1 July 2015

Peter Rayney lets us in on a technical conversation with an (anonymised) OMB client about its proposed share options