The summer of tax calculations
Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most de...
Personal tax
Personal tax
A reality check?
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks w...
Collective gain
Collective investment schemes have operated in the UK since the early 1900s.
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Nurturing growth
While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment ...
Love it or hate it
We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise b...
The big question?
We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual ...
Great expectations
The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&am...
Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the cont...
Flexible friend
Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk abou...
Substantive appeal
Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, advent...