Seeing the scope
New legislation is being introduced that will impact businesses that receive supplies of building and construction services.
New legislation is being introduced that will impact businesses that receive supplies of building and construction services.
Entrepreneurial companies wanting to recruit and retain high calibre staff are increasingly looking for simple and effective ways to offer share ownership.
The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on death in the form of the beneficiaries’ drawdown, and the removal of any cap on income wit
The British press has been full of headlines on inheritance tax this year, targeting in particular the baby boomer generation who have fortuitously increased their estates over their lifetime, larg
The recent decision of the First-tier Tribunal (FTT) case Hull City AFC (Tigers) Limited v HMRC [2019] UKFTT 227 (the Hull case) provides the latest example of HMRC’s stance again
Judge Robin Vos and Helen Myerscough recently found in favour of the taxpayer in Embiricos v Revenue and Customs Commissioners [2019] UKFTT 236 (TC) (‘Embiricos’), a case concerni
Without appropriate planning, it is well known that earn-outs can make the negotiation of a deal more challenging, especially when compared with a no earn-out deal.
Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewhere all over the country.
One of the wider issues in taxation is the extent to which costs may be deducted from investment income and gains. The answer, of course, is that it all depends…
A friend of mine recently relocated to another part of the UK and was faced with those vital but annoying bureaucracies we have all had to deal with at such times.