VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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...
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
Can shares acquired under an Advanced Subscription Agreement still qualify for venture capital trust (VCT) relief?An Advanced Subscription Agreement...
VCTs—introduction, tax reliefs and returnsLike the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller,...
VCTs—qualifying holdings: conditions relating to shares or securities, funds raised and arrangementsLike the enterprise investment scheme (EIS), the...
Sign-in
Help
In-house
