Fine imposed by governing body not deductible
Driven by a confluence of fiscal, economic and accounting factors, a move towards disaggregating intangible assets from goodwill has quickly gathered pace. Jolyon Maugham examines the tax issues arising out of this process of disaggregation
Natasha Kaye and Jacob Gilkes consider the EIS and stamp duty provisions which apply when introducing a new holding company
Jackie Wheaton answers a query on a corporation tax deduction for issuing shares to employees
The UK has moved from 3rd to 2nd position in the rankings of ten major countries’ tax systems, according to KPMG International in its biennial Competitive alternatives: focus on tax study.
Revenue and Customs Brief 24/2014 announces a change in HMRC’s policy concerning how the ‘special securities’ provisions of the corporation tax distributions rules (CTA 2010 part 23) apply to securities that are subject to the bail-in provisions which form part of the special resolution
Was incorporation relief available on the transfer of a consultancy business?
Richard Jones answers a query on business combinations and FRS 102
Too often, of late, HMRC’s press releases have been misleading, as in the recent case of Bristol & West, writes Simon McKie
While EY’s ‘2014 attractiveness survey’ puts the UK firmly at the top for attracting foreign direct investment, Chris Sanger argues it’s not quite ‘job done’