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Searching Content from UK indexed under Tax ordered by Published Date Descending.
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1
Leekes And Loss Streaming From Tax Journal 2018
The Court of Appeal had to determine whether the losses of the transferred trade could be set off against profits of Leekes' enlarged trade or should be streamed against future profits...
UK
11 Jul 2018
2
UK Tax Round Up June 2018
This case involved a taxpayer who purchased a business (the "predecessor business") and combined it with their existing business (creating the "enlarged business").
UK
11 Jul 2018
3
June - Private Client Briefing From Tax Journal 2018
The Office of Tax Simplification has published a report on savings and investment income.
UK
3 Jul 2018
4
UK Tax Round Up - May 2018
We referred in the April UK Tax Round Up to the expiry of the EU's State Aid approval for EMI options. Fortunately, this has been resolved rapidly ...
UK
2 Jul 2018
5
Commentary On Bloomberg's Computation Of The Tax Burdens Of 10 Highest Paid Global Athletes
Forbes and Bloomberg Tax have done some interesting sleuthing ferreting out the top 10 paid global athletes and, then, computing their individual tax burdens, respectively.
UK
2 Jul 2018
6
Tax Alert: Mandatory Disclosure Rules In Europe
On June 25, 2018 the amended Directive on administrative cooperation in the field of taxation (DAC6) will enter into force.
European Union
26 Jun 2018
7
Weekly Tax Update - 20 June 2018
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
UK
25 Jun 2018
8
Inheritance Tax - What Could The OTS Review Change?
The review of Inheritance Tax by the Office of Tax Simplification. In early 2018, the Office of Tax Simplification ("OTS") received a mandate from the Chancellor to carry out a review of Inheritance Tax ("IHT").
UK
22 Jun 2018
9
Tax Reliefs: Use, Abuse, And Simplification
Taxes are one of life's few certainties as, increasingly, are arguments over whether the system has become too complex for its own good, belying one of its simple objectives...
UK
22 Jun 2018
10
Inheritance Tax Reliefs On Land And Rural Business- Use Them Or Lose Them
The Office of Tax Simplification (OTS) has recently published an online survey to gather information about people's views of inheritance tax.
UK
21 Jun 2018
11
Employee Ownership In Architecture
Employee ownership through an employee ownership trust ("EOT") is now established as a proven method of ownership within the architecture sector.
UK
20 Jun 2018
12
Tax Reliefs On Land And Rural Business- Use Them Or Lose Them
The Office of Tax Simplification (OTS) has recently published an online survey to gather information about people's views of inheritance tax.
UK
19 Jun 2018
13
Weekly Tax Update 12 June 2018
Weekly Tax Update 12 June 2018
UK
14 Jun 2018
14
Impact Of US Tax Law Changes On Foreign Corporations And Individuals
The effect of recent US tax reforms (Tax Cuts & Jobs Act) is an area of significant interest but also a source of confusion among foreign businesses and private investors, but also US expatriates abroad.
UK
12 Jun 2018
15
Deadline For Filing Employment Related Securities (ERS) Annual Returns Fast Approaching
Annual returns must be submitted on or before 6 July 2018 using HMRC's Employment Related Securities Online Service.
UK
12 Jun 2018
16
A Guide To Structuring UK Property Developments
When considering investing in a property development project in the UK, as well as legal and financing considerations, it is important to take tax advice to ensure that the development...
UK
11 Jun 2018
17
UK Tax Round Up: May 2018
We referred in the April UK Tax Round Up to the expiry of the EU's State Aid approval for EMI options. Fortunately, this has been resolved rapidly ...
UK
7 Jun 2018
18
Opportunity Zones, An Innovative Investment Vehicle Created By The Tax Cuts And Jobs Act
James Brockway and Ashley Slisz discuss the opportunity funds created under the new tax act to direct resources to low income communities and how an investor can take advantage of them.
UK
7 Jun 2018
19
UK Ratifies The OECD's Multilateral Instrument – Practical Impact And Timing Of Implementation
On 23 May 2018, the United Kingdom ratified the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, otherwise known as the ‘Multilateral Instrument'.
UK
6 Jun 2018
20
Non-Domiciled Individuals Resident In The UK: The Benefits Of Preparing A Domicile Statement
The UK tax code provides a preferential tax regime for those who are resident but non-UK domiciled. Although considerable changes have been made to the rules in recent years, it still remains a very attractive regime ...
UK
6 Jun 2018
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