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As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affair before the first Budget of the new approach. And so it turned out.

Artificial enhancement of securities

Let us suppose that there is a business which is underperforming. This could be due to any number of factors.

A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnwath of Notting Hill).

Background

Company share buy-backs are frequently used as an important tool in succession planning.

This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 2016 issue of Business Tax Voice about the impact of

Employee ownership has been a popular business model amongst many founders and business owners for decades.

Since Theresa May gave her speech to the CBI on 21 November 2016, there has been a lot of speculation around her comments on research and development in the UK.

Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more important or noteworthy issues.

In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the director of a family-owned company.

Background

Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, broader in scope than before.