Budget 2013 – Our Top Ten

You may recall Michael referred to last year’s budget as the most significant since Nigel Lawson’s epic reform of 1986.  This…

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Ask an Expert – Problems with hybrid LLP and company structures

This article originally featured in Tax Journal on 1 March 2013 and can also be viewed at the Tax Journal website Andrew Marr answers…

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Pre Year End Tax Planning – Reducing Your Tax Bill

The period leading up to 5 April is one of the best time to review your taxes and finances to reduce…

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Tax on partly paid shares

This article originally featured in Tax Journal on 25 January 2013 and can also be viewed at the Tax Journal website Andrew Marr…

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High end television and film tax relief

Tax reliefs available for film and high-end TV production A new tax relief is proposed from April 2013 for companies producing…

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2012 Autumn Statement

The Chancellor of the Exchequer delivered his Autumn Statement to Parliament on 5 December 2012, alongside the publication of the Office…

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EBTs and the HMRC Settlement Opportunity

Historically employers used Employee Benefit Trusts (EBTs) as a tax efficient way of paying bonuses to employees.  Payments were made in…

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Capital Allowances – The New Fixtures Rules

New rules came into effect from April 2012 Capital allowances are a valuable form of tax relief for businesses who acquire…

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Cooper gets clamped

We write to report on a recent tax case won by HM Revenue & Customs (HMRC). It concerned a family general…

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EBTs in the wake of Glasgow Rangers – Is it a case of “They think it’s all over?”

You may have noticed that Employee Benefit Trusts (EBTs) have been in the news of late. The ‘wee’ tax case involving…

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