Explore the complexities of choosing and structuring business entities to optimise tax efficiency, compliance, and liability protection. Our expert-guided insights help you navigate regulations, advise on suitable frameworks, and strategise for tax planning. Ideal for legal practitioners seeking to provide robust, informed guidance to their business clients.
The following Tax news provides comprehensive and up to date legal information on FTT imposes maximum £1m DOTAS penalty for failure to notify (HMRC v Industria Umbrella)
The following Private Client news provides comprehensive and up to date legal information on Ex-solicitor hit with first individual tax avoidance stop notice
The following Private Client news provides comprehensive and up to date legal information on UK crime agency's tax penalties upheld in laundering case
The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—15 May 2025
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
Taxation of limited partnershipsForthcoming change relating to Class 2 (self-employed) National Insurance contributions (NICs): at Autumn Statement 2023, on 22 November, the government announced that mandatory Class 2 NICs will be abolished with effect from 6 April 2024. For more information,
Partnerships and capital gainsThis Practice Note is about the capital gains tax and corporation tax on chargeable gains treatment of UK general partnerships, limited liability partnerships (LLPs) and limited partnerships. In this note the term 'partner' should be read as including a member of an
Partnership lossesThis Practice Note is about the calculation and use of losses (other than capital losses) made by general partnerships, limited liability partnerships and limited partnerships. For information on capital losses generally, see Practice Note: Capital losses for businesses.Computation
Partnerships and VATSTOP PRESS—Impact of the Retained EU Law (Revocation and Reform) Act 2023: This document contains references to retained EU law (REUL) and associated terms introduced by the European Union (Withdrawal) Act 2018 in connection with Brexit. From 1 January 2024, REUL that remains in
0330 161 1234