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Thomas Dalby (Gabelle) answers a query on a UK tech company that is being purchased by a US company which has offered to settle its unexercised EMI options in cash.

Steven Bone (The Capital Allowances Partnership Ltd) answers a query on a commercial property investor whose claim was rejected on the basis that the 'fixed value requirement' of CAA 2001 s 187A was not satisfied.

Jackie Wheaton (Moore Stephens) answers a query on amending a tax return after it has been submitted. 

Anthony Newgrosh (BKL) considers what planning can be done to benefit from roll-over relief in the future.

Matthew Shayle (Burges Salmon) answers a query on the post-April 2017 benefits of a holding structure governing the ownership of a London property lived in by a non-UK domiciled individual.

Julie Park (The VAT Consultancy) answers a question on the introduction of a new domestic reverse charge on UK wholesale supplies of telecommunication services and the associated invoicing requirements.

Pete Miller (The Miller Partnership) answers a query on whether entrepreneurs’ relief will be available when an industrial design company is sold in the future.

David Bowes (Bruce Sutherland & Co) answers a query on non-disclosure agreements on the sale of a company.

Robert Langston (Saffery Champness) answers a query on whether a UK company which undertakes R&D for its overseas parent company is able to claim R&D tax credits.
 
Ian Maston (Mastoni Tax) considers the implications of incorporating a restaurant business and the effect on IHT business property relief.
 
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