A perspective on the draft Finance Bill 2017
Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more im...
Features
Features
Innovation and tax incentives – what is in store
Since Theresa May gave her speech to the CBI on 21 November 2016, there has been a lot of speculation around her comment...
Business ownership – a new dawn for employee ownership?
Employee ownership has been a popular business model amongst many founders and business owners for decades....
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Tax and accounting – financial instruments
This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 20
Purchase of own shares and multiple completions
Background Company share buy-backs are frequently used as an important tool in succession planning.
Piloting a new course
Readers of this magazine will be familiar with the Working Together initiative, but many w
A Stirling event
Stirling Castle provided the scenic backdrop for the CIOT/ATT Scotland Branch conference, which took place on Friday 4 a...
People mean profits
One of the oft-repeated phrases whenever international corporate taxation comes up is ‘tax should be based on economic a...
Increasing the burden
HMRC has issued its response to the Government’s public consultation on rules to limit the tax deductions that companies...
Alternate routes
Simplifying taxation for small businesses has been a major focus for the Office of Tax Simplification (OTS) throughout i...