TAX-RELIEF

Administrative errors can jeopardise SEIS and EIS relief, even when advance assurance has been received from HMRC, as Philip Hare (Philip Hare & Associates) explains.

Jenny Tragner

The rushed implementation of ERIS continues to demonstrate why legislation should be properly consulted on before implementation.

Kate Murphy

Dominic Mathon

A more ambitious approach to tax policy, informed by international best practices, could enhance the UK’s ability to convert its research prowess into commercial success, write Dominic Mathon and Kate Murphy (RELX).

Andrew Solomon

As the Senate prepares to take up President Trump’s sweeping tax and spending package, Andrew Solomon (Sullivan & Cromwell) considers its key provisions and what happens next.

Application on the ‘wholly and exclusively’ test of deductibility: The wholly and exclusively rule governing the deductibility of expenses has been part of the tax code since 1842, so it is more than a little surprising to find a taxpayer...

Benjamin Craig

Benjamin Craig (Ayming) examines the impact of two recent FTT decisions.

Nicola Simmons

Nicola Simmons (Mishcon de Reya) examines the new tax reliefs introduced to promote more film production in the UK.

CA holds that stapled entity not entitled to double tax relief.

Nick Wright

Pete Miller

Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.

Alun Oliver

Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.

Go to page of 4