Jackie Wheaton (Moore Stephens) answers a query on how the internally generated goodwill in an intercompany transfer is treated for tax purposes.
Steven Bone (The Capital Allowances Partnership Ltd) answers a query on the timing of a capital allowances claim for an office fit-out.
Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.
Steven Bone (The Capital Allowances Partnership Ltd) answers a reader query.
Lisa Stevenson (Parisi Tax) answers a question on the tax implications on deferred consideration and earn-out consideration following the selling of shares in a company and how to structure the earn-out.