Practice guides
Ask an expert: Termination payments
Tracey Wright answers a question on termination payments.19 Jan 2012
Ask an expert: Research and development allowances
Samantha Vanags answers a question on R&D allowances.8 Dec 2011
How to handle tax on travel and subsistence
Alastair Kendrick considers points to review in practice2 Nov 2011
Practice guide: handling commissionaire structures
Robert Langston outlines how commissionaire structures operate and the resulting tax risks following the Dell and Zimmer cases.20 Oct 2011
Practice guide: How to handle disincorporation
Martin Mann explains the key tax consequences for businesses and shareholders alike14 Oct 2011
Partial exemption for different industry sectors
Gary Campbell provides guidance on some of the practical issues, including industry-specific problems28 Sep 2011
Worldwide debt cap: five practical issues
The de minimis mismatch, how to identify the group and relevant companies, clearing intercompany loans ... Robert Langston looks at five key issues that arise in practice concerning the debt cap rules7 Sep 2011
Financing OMBs: loans or shares?
Paul Howard sets out the tax consequences for the different methods of finance7 Sep 2011
Practice guide: Business property relief for 'groups'
Ian Maston outlines how the IHT business property relief rules apply to groups of companies and similar structures1 Sep 2011
Practice guide: Mitigating UK withholding tax on debt
Interest payable to overseas investors in UK debt securities is subject to UK withholding tax. Ben Jones and Deepesh Upadhyay examine the four commonly used mitigating routes10 Aug 2011
Practice guide: Tax risks during the life cycle of SMEs
Robert King examines the tax traps SMEs fall into and how to avoid them6 Jul 2011
Practice guide: VAT on construction
VAT on property construction is acknowledged as one of the most complex areas of VAT. Karen Mulcahy provides an overview of the rules and seeks to offer some practical hints on mitigating VAT costs6 Jul 2011
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