Disguised distributions: Private equity considerations
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies...
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies...
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
The CIOT and ATT are extremely saddened at the death on 4 September 2022 of Robin Williamson MBE CTA (Fellow) MA(Oxon), ...
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills...
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to extend capi...
Group structures grow over time, particularly in acquisitive groups.
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
1 January 2023 will be a massive date in the VAT calendar.
The Office of Tax Simplification published its review of simplification (see bit.ly/3AIpTwW) on 18 July – just...
Over the past few years, businesses have been presented with an unprecedented array of challenges.