Gains on certain types of business assets can be rolled over into new business assets if the new assets are acquired…Read more
Now that the dust has settled on the significant changes made to the taxation of non-UK domiciled individuals in 2008 it…Read more
As a general rule withholding tax will be payable at 20% for interest payments made to a non-resident lender. If that…Read more
A new corporation tax relief has been introduced from 1 April 2014 for UK companies producing video games. The video games…Read more
For companies looking to implement an employee share incentive scheme, EMI options have always had tax benefits over unapproved options. These…Read more
HMRC have proposed various changes which they suggest will help to “simplify and make fairer” the calculation of trust charges. This…Read more
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