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AMORTISATION


Debt restructuring: deemed releases premium
Card image Paul Pritchard
The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.
17 June 2021
Intangible fixed assets: FA 2019 changes to goodwill and degrouping charges premium
Card image Sarah Gabbai
Sarah Gabbai (McDermott Will & Emery) considers two important changes to the IFA regime introduced by the Finance Act 2019.
7 March 2019
International briefing for September 2016 premium
Card image Tim Sarson
Tim Sarson (KPMG) takes over Chris Morgan’s long-running update on international issues. This month, Tim examines developments on BEPS, state aid and transfer pricing, among others.

 

28 September 2016
The EC’s guidance on state aid premium
Card image Kelly Stricklin-Coutinho
Kelly Stricklin-Coutinho (39 Essex Chambers) reviews a recent European Commission Communication which includes guidance on its application of the notion of state aid to tax.
 
9 June 2016
Summer Finance Bill: Amortisation of corporate goodwill premium
Card image Pete Miller
Pete Miller (The Miller Partnership) writes on the abolition of the tax deduction for the amortisation of corporate goodwill.
 
20 July 2015
Draft FB 2015: Capital gains and small business incorporation
Card image Pete Miller

Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015

15 January 2015
EDITOR'S PICKstar
NEWSRSS Read all
ISAs and fractional shares
15 October 2024
CASESRSS Read all
Panayi v HMRC
16 October 2024
BTR Core Fund JPUT v HMRC
16 October 2024
HMRC v P Gould
9 October 2024
IN BRIEFRSS Read all
MOST READ Read all
Case watch
17 October 2024
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