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Introduction

UK residential property has been a target for legislators in recent years.

Finance Bill 2016 introduces a new relief to encourage investment in entrepreneurial companies by external backers.

The UK will introduce new ‘hybrid mismatch’ rules from 1 January 2017 in response to Action 2 of the OECD Base Erosion and Profit Shifting (BEPS) project.

Subject to a number of conditions, a UK real estate investment trust (REIT) is a company, or a group of companies with a parent company, that has elected to be a REIT under the UK tax legislation.

The landscape of taxation of dividends in the hands of individuals changed fundamentally on 6 April 2016.

As tax advisers know only too well, where there are rules there are exceptions; the UK corporation tax treatment of dividends is no different.

This article looks at the memorandum of understanding (MoU) between the British Venture Capital Association (BVCA) and HMRC on the income tax treatment of managers’ equity investments in venture ca

“In this world nothing can be said to be certain, except death and taxes.”  Benjamin Franklin 

The current environment for owner-managed businesses is getting more and more uncertain. Old certainties, such as a company is more tax efficient than a partnership, are being eroded.

Choice of Business Vehicle

One of the most important decisions that many of us make when we start a business is the choice of vehicle through which the business should be carried on.