Tax publications
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Newsletters
Following the Budget we review the changes to the taxation of trusts, as well as the opportunities and traps presented by the changes to the benefit in kind rules. A reminder on which forms need to completed before 6 July 2006, and why you should review any life assurance policies that were sold or surrendered after 6 April 1999.
In the months leading up to the new tax year, there are plenty of things that can be done to reduce tax liabilities we provide a reminder. An update on the Arctic Systems case. How businesses can comply with the new procedures on dealing with VAT on petrol; introducing childcare schemes in small businesses; and how to get your tax affairs in order before a business sale.
Other Resources
Guide to tax and management buy-out and buy-ins.
Latest Technical Articles
EMI: a story of 'tax tails' and 'commercial dogs'?
Why a longer-term commercial perspective appears to be the driving force behind
a company entering into an EMI scheme.
Taper Relief
How surplus cash is a problem for taper relief purposes.
Upstream without a paddle
Why you should add S419(5) to the due diligence checklist.
No favouritism!
A review of HM Revenue and Customs prosecution policy in the light of
recent cases.