Fishers not caught, says Supreme Court
For many years, legislation has been in place which counters attempts to avoid tax...
Prepare, prepare, prepare: getting ready for an IPO
Global IPO volumes are significantly down on the post-pandemic IPO boom of 2021, and...
What’s the highest rate of tax?
What do you imagine is the highest effective rate at which the UK levies...
Corporate Interest Restriction rules: a guide
From 1 April 2023 the rate of corporation tax (CT) has increased from 19%...
Employee share options: EMI and CSOP arrangements
The enterprise management incentive (EMI) and company share option plan (CSOP) are both ‘discretionary’...
Inheritance tax planning for investment companies
Where shares in an investment company are held by parents with adult children, it...
Election countdown: Autumn Statement 2023 tax analysis
With a general election due in the next year or so, the 2023 Autumn...
Autumn Statement 2023: key tax announcements
In today’s Autumn Statement, Chancellor Jeremy Hunt sought to ‘take the long-term decisions necessary...
Report: Purpose-built student accommodation (PBSA)
Taxation Readers’ Forum: Issues replacing trustees
Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...
Firms within firms
Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...
World Mental Health Day 2023
Our message for World Mental Health Day The irony of World Mental Health Day...