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The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&L) transaction.

Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government.

Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk about.

Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or concern in the nature of trade’.

In 2014, the ATT sponsored the Tax Writer of the Year category at the LexisNexis Taxation awards which was won by Peter Rayney.

Intellectual property tax regimes (including the UK’s patent box) are changing.

In recent years we have begun to see the rise of alternatives to trusts in estate planning.

The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conservative party conference in 2012.

Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded companies prepared to invest in innovation by granting relief on all qualifying spend.

The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish to put in front of the electorate.