OMB

Enterprise Management Incentive schemes
Management of Taxes Voice
15 November 2018

Enterprise Management Incentive schemes are simply the most tax efficient and flexible share option plans. But, says David Marcussen , just make sure you don’t fall foul of the rules – it’s easy to do.

loss-relief-restriction-compliance-companies
Loss Relief
1 November 2018

Pete Miller explains why new loss restriction compliance requirements apply to all companies, not just those with profits of more than £5 million

Brexit-businesses
Brexit
1 November 2018

Panny Loucas and Matthew Clark consider some ‘no regret’ actions businesses should be taking, no matter the outcome of the Brexit negotiations

debt-restructuring-pitfalls
Debt restructuring
1 November 2018

Mandipa Soni provides practical guidance on avoiding common pitfalls when dealing with debt restructuring

share-purchase-agreements-tax-deeds
Share Purchase Agreements and Tax Deeds
1 November 2018

Satvi Vepa provides a guide to the main tax provisions in share purchase agreements and tax deeds

making-tax-digital
Making Tax Digital
1 October 2018

Dale Simpson provides a practitioner’s view on how firms can ensure they’re ready for Making Tax Digital

capital-allowances
Capital allowances
1 October 2018

Paul Vohmann examines the recent OTS review of the capital allowances regime, and considers how it can be improved

social-investment-tax-relief-expansion
Business Tax Voice
26 September 2018

Andrew Rainford provides an introduction to the often-overlooked relief and reflects on its recent expansion.

Making-tax-digital-VAT
MTD for VAT
1 September 2018

Mark Purdue provides an update on HMRC’s pilot on MTD for VAT, and considers the importance of ensuring you have the correct solutions and processes in place for your clients

Share-purchase-agreements-tax-deeds
Share Purchase Agreements and Tax Deeds
1 September 2018

Satvi Vepa provides a guide to the main tax provisions in share purchase agreements and tax deeds