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PRIVATE BUSINESS TAXES


Amendments to the 2019 loan charge: work in progress starpremium
Card image David Southern QC
David Southern QC (Temple Tax Chambers) examines where things stand following publication of the first batch of draft legislation that restricts the loan charge.
17 February 2020
HMRC v A Naghshineh premium
Farming losses and the reasonable expectation of profits tests for sideways loss relief
17 February 2020
Lifecycle of a business: international expansion premium
Card image Gemma Grunewald
Card image Helen Cox
Helen Cox and Gemma Grunewald (Fladgate) explain how businesses can expand overseas in a tax-efficient manner.
13 January 2020
Cobalt: golden contracts, EZAs and legitimate expectation premium
Card image Catherine Robins
Card image Sam Wardleworth
Catherine Robins and Sam Wardleworth (Pinsent Masons) review an interesting Upper Tribunal decision on the test for trading, 'golden contracts' and the availability  of enterprise zone allowances and legitimate expectation.
10 January 2020
2019 review: a year of uncertainty for SMEs premium
Card image Martin Mann
Card image Mark Baycroft
Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.
11 December 2019
How to handle the structures and buildings allowance premium
Card image John Lovell
John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance. 
26 November 2019
Lifecycle of a business: financing and growth premium
Card image Neal Todd
Card image Anthony Reeves
Neal Todd and Anthony Reeves (Fladgate) consider some of the funding methods open to a business trading as a limited company.
14 November 2019
Entrepreneurs’ relief: the qualifying beneficiary requirement premium
Card image Sam Brodsky
According to a recent tribunal decision, the qualifying beneficiary test entrepreneurs' relief need only be met at the time of a disposal of settlement business assets. Sam Brodsky (Gray's Inn Tax Chambers) reports.
8 October 2019
Sale of goodwill
Card image Peter Vaines
HMRC's views on goodwill and the sale of businesses were roundly rejected in a recent tribunal decision.
29 September 2019
Comment: Why the loan charge is unfair
Card image Keith Gordon
The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers). 
23 September 2019
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Provisions
11 March 2026 / Peter Vaines
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J Hosking v HMRC
25 March 2026
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9 April 2026
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