November 30, 2023

Webinar: Purpose-built student accommodation

Demand for purpose-built student accommodation (PBSA) in the UK is growing. If you’re a...

November 26, 2023

Corporate Interest Restriction rules: a guide

From 1 April 2023 the rate of corporation tax (CT) has increased from 19%...

November 26, 2023

Employee share options: EMI and CSOP arrangements

The enterprise management incentive (EMI) and company share option plan (CSOP) are both ‘discretionary’...

November 26, 2023

Inheritance tax planning for investment companies

Where shares in an investment company are held by parents with adult children, it...

November 16, 2023

Report: Purpose-built student accommodation (PBSA)

November 1, 2023

Firms within firms

Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...