Features

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Digital Service Tax
1 December 2018

Matt Stringer and Amanda Collinson consider the implications of the new Digital Services Tax

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Entrepreneurs' relief
1 December 2018

Stephen Woodhouse examines the impact of FB 2019’s dilution protection for entrepreneurs’ relief

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Holdover relief
1 December 2018

Keith Gordon looks at a case which identified an absurdity in the holdover relief rules

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IR35
1 December 2018

Paul Mason considers the effect of the implementation of IR35 in the private sector

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Research & Development
1 December 2018

Kathie Haunton and Sarah Goodman provide guidance in determining which supplier costs can be included in an R&D claim

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Scottish Taxes
1 December 2018

Charlotte Barbour provides an update on recent developments in Scottish taxation

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ADIT Voice
27 November 2018

In the first of a two-part article, Alex Haigh, highlights the importance of accounting, managing and pricing intangibles.

Enterprise Management Incentive schemes
Management of Taxes Voice
15 November 2018

Enterprise Management Incentive schemes are simply the most tax efficient and flexible share option plans. But, says David Marcussen , just make sure you don’t fall foul of the rules – it’s easy to do.

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Political conferences
1 November 2018

George Crozier looks at the impact of impending Brexit on this year’s conference season and the parties’ tax and economic plans

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Loss Relief
1 November 2018

Pete Miller explains why new loss restriction compliance requirements apply to all companies, not just those with profits of more than £5 million