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Matthew Shayle (Burges Salmon) answers a query on the post-April 2017 benefits of a holding structure governing the ownership of a London property lived in by a non-UK domiciled individual.

Julie Park (The VAT Consultancy) answers a question on the introduction of a new domestic reverse charge on UK wholesale supplies of telecommunication services and the associated invoicing requirements.

Pete Miller (The Miller Partnership) answers a query on whether entrepreneurs’ relief will be available when an industrial design company is sold in the future.

David Bowes (Bruce Sutherland & Co) answers a query on non-disclosure agreements on the sale of a company.

Robert Langston (Saffery Champness) answers a query on whether a UK company which undertakes R&D for its overseas parent company is able to claim R&D tax credits.
 
Ian Maston (Mastoni Tax) considers the implications of incorporating a restaurant business and the effect on IHT business property relief.
 

Andrew Marr (Forbes Dawson) sets out some tax efficient options for three shareholders who wish to go their separate ways.

Peter Jackson (Taylor Wessing) considers the key tax considerations for a UK charity in determining the optimal structure for the acquisition of land.

Thomas Dalby (Gabelle) answers a query on exposures under ITEPA 2003 Pt 7 with the creation of a new holding company.

Steven Bone (The Capital Allowances Partnership Ltd) answers a query on a capital allowances s 198 election for plant and machinery fixtures which is being challenged by HMRC.
 
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