The issue In the case of Hancock v HMRC taxpayers sold their company in return for loan notes of £9.27 million,…Read more
The issue A reverse charge for construction work will be introduced on 1 October 2019. This is an anti-fraud measure under…Read more
The issue A key requirement for shareholders to enjoy Entrepreneurs’ relief (ER) is that they have owned 5% of the ordinary…Read more
The issue A longstanding frustration of businesses is that most capital expenditure on commercial buildings does not benefit from capital allowances…Read more
Those of you who deal with insurance bond encashments will know the legislation is extremely complex. If you read the provisions…Read more
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