A tribunal has decided that horse racing is not a trading activity. You would not bet on that changing any time soon, writes Peter Vaines (Squire Patton Boggs)
The Office for Tax Simplification (OTS) has published its final report and recommendations on the taxation of partnerships.
Lisa Stevenson (Parisi Tax) answers a query concerning employee ownership trusts, EBTs and succession planning
Was the trade conducted on a commercial basis?
Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015
Trade of horse ownership
Qualifying trade
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)