AIA and ‘qualifying persons’
This year’s Finance Act has made significant changes to the taxation of partnerships with a mix of individual and non-individual members. Howard Murray and Josh Lom (Herbert Smith Freehills) provide your guide to the new rules
Avoidance involving the transfer of assets to Gibraltar
Sideway loss relief
Capital allowances on ship leasing
Andrew Goldstone and Victoria Howarth provide an update, including: the increased transparency of ownership of UK companies; new HMRC guidance on the taxation of damages; a recent decision on reasonable excuse for late returns; and why professionals acting as charity trustees need to be aware of potential conflicts of interest
Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes
Peter Gouw answers a query on whether part of business sale proceeds can be attributed to goodwill
Rachel Austin summarises how the new theatre tax relief will work
Was a loan stock instrument a relevant discount security?