A reality check?
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the de...
Personal tax
Personal tax
Collective gain
Collective investment schemes have operated in the UK since the early 1900s.
Nurturing growth
While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SE...
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Love it or hate it
We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Milib...
The big question?
We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of u...
Great expectations
The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&L) trans...
Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...
Flexible friend
Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk about....
Substantive appeal
Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or con...
Clear thinking
The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of ba...