Back to basics

Back to basics: Tax on stock lending

Stock lending provides financial institutions with an increasingly important source of liquidity. Gillian Gall and Kevin Cummings explain the tax rules.
1 Feb 2012

Back to basics: Roll-over relief for business assets

Roll-over relief is a valuable relief for businesses but the legislation is complex in parts. Paula Tallon examines some of the basic requirements and highlights some planning opportunities.
24 Nov 2011

Back to basics: Permanent establishments

Nick Farmer and Steve Hoare recap the rules in determining whether an overseas establishment is a PE, and the implications.
18 Nov 2011

Stamp duty & SDRT

Chris Harrison and Matthew Herrington provide a refresher guide to the rules
2 Nov 2011

Back to basics: The taxation of gilts

Government debt is more important now than ever. Ian Carnochan provides background to UK government gilts and explains their tax treatment
6 Oct 2011

Back to basics: CT61s and accounting for income tax

Simon Groom with your refresher guide to the rules
16 Jun 2011

Transfers of trade and reconstructions

Karen Bullen provides your refresher guide
12 May 2011

VAT refunds, repayment supplement and interest

Karen Bullen provides your refresher guide to these rules
23 Feb 2011

Back to basics: VAT and groups of companies

Sian Beusch explains the VAT rules concerning groups of companies
20 Jan 2011

Back to basics: Depreciatory transactions & value shifting

Simon Groom provides a refresher guide to these two sets of anti-avoidance provisions which should be considered when a company is sold out of a capital gains group
6 Jan 2011