Writing on behalf of The 100 Group’s Tax Committee, David Gordon calls for stable business taxes, simpler rules and wider access to advance tax certainty to help the UK compete for investment.
John Endacott and Paul Rattew (PKF Francis Clark) examine proposed reforms to company distributions and the taxation of value extracted by private shareholders.
Joe Robinson and Harvey Innocent (Macfarlanes) explain how LLP members may defer gains when transferring their interests to a company, while highlighting additional complications for corporate members and goodwill.
In this month’s review, Sophie Dworetzsky (Lombard Odier) reflects on potential changes to tax policymaking, landlord registration, HMRC’s scrutiny of cryptoassets and adviser conduct, and a recent domicile decision.
Andrew Fitton and Aimee Wilde (UNW) explain why a UK-filed GloBE Information Return for a foreign-parented group may not require detailed information for every jurisdiction in which the group operates.
With speculation over the alignment of CGT and income tax rates, Claire Withers and Nigel Watson (Burges Salmon) ask what that would mean for employee equity and which policy choices it would leave unresolved.
Andrew Page OBE (formerly HMRC) argues that the denial of relief for windfarm survey costs exposes a gap between the rules for capital allowances and intangible assets.
David Pett (Temple Tax Chambers) writes that the FTT in CooperVision has ‘muddied the waters’ and made it more difficult to advise on whether shares are employment-related securities.
.jpg?sfvrsn=df04ab27_1)
