TAX POLICY ADMINISTRATION

Cathya Djanogly

Was a payment made by a partner deductible?

Cathya Djanogly

Taper relief and employment

Cathya Djanogly

Claim under share purchase agreement

Alasdair Friend

Alasdair Friend (Abbiss Cadres) explains the practical effect of changes made by Finance (No. 2) Act 2017.

Greg Smythe

Matthew Herrington

Matthew Herrington and Greg Smythe (KPMG) review some of the proposed changes to the hybrid mismatch rules under Finance (No. 2) Bill2017 and last November’s revised draft guidance on their interpretation.

Andrew Goldstone

Katya Vagner

Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.

During the debate on the Sanctions and Anti-Money Laundering Bill in the House of Lords, the government confirmed its intention to introduce a draft Bill before the summer recess in 2018 to establish a public register of beneficial ownership for...

HMRC has published a report on research commissioned during April 2016 into businesses with fewer than four employees, building on earlier research into unlisted companies’ reasons for incorporating and how they use their profits in relation to growth plans and tax planning strategies.

Research carried out by tax relief specialist Catax suggests around £84bn in R&D tax relief available to SMEs remains unclaimed.

The Commons Treasury Committee has accused the chancellor of delaying introduction of the 30-day payment window for CGT on disposals of residential property to help the government meet its fiscal rule deadline in 2020/21.

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