Pricing a transaction
Transactions for share acquisitions currently tend to be priced based on either a ‘locked box accounts’ approach, or a ‘completion accounts’ approach.
Transactions for share acquisitions currently tend to be priced based on either a ‘locked box accounts’ approach, or a ‘completion accounts’ approach.
In my article, ‘Curiouser and Curiouser’ in the August 2017 issue of Tax Adviser, I began to investigate some of the curious interactions between the tax and socia
Business Property Relief is a particularly valuable relief in the context of inheritance tax.
HMRC has an ongoing agenda to tackle all forms of ‘non-compliance’. Legislation in the first Finance Bill of 2017 was designed to force full disclosure to HMRC of all offshore (i.e.
At present, self-employed individuals are able to claim working tax credit providing they meet the relevant conditions.
There have been numerous salacious stories over the past few years about celebrities, footballers and other wealthy individuals entering tax avoidance schemes.
For some, working overseas is an important part of their career and they accrue a significant portion of their retirement savings overseas.
Despite the recent announcement of the deferral of the implementation of Making Tax Digital (MTD) there are still many compelling arguments to adopt a cloud accounting package for clients.
It’s a terrific feeling when you’ve built a tax team that you’re truly proud of, and what a good tax team looks like in 2017 will be very different to the id
The very first project undertaken by the Office of Tax Simplification looked at tax reliefs.