PRIVATE BUSINESS TAXES

Anastasia Nourescu

Naima Khalid

Naima Khalid (EY) and Anastasia Nourescu (Stewarts) consider the impact of the recent decision in JPMorgan.

Gordon W Buist

Gordon W Buist (EQ Accountants) examines the impact of the settlements legislation on school fee planning arrangements.

Stephen Daly

Stephen Daly (King’s College London) reports findings from a recent study suggesting the need for greater transparency and training at HMRC, as well as a rebalancing of the tax administration framework.

Nicole Newbury

HMRC’s large business director, Nicole Newbury, outlines the department’s approach, including priority areas of focus and how it is evolving to reflect wider changes in the economy and customers’ circumstances.

Cristiana Bulbuc

Lee Ellis

The tribunal rejects HMRC's argument to refuse a claim for enhanced R&D relief on grounds that the expenditure was 'subsidised', as Cristiana Bulbuc and Lee Ellis (Stewarts) report.

Clare Anderson

Clare Anderson (Smith & Williamson) provides a practical guide to the complexities and administrative requirements.

Catherine Hill

Catherine Hill (Macfarlanes) sets out a series of recommendations for businesses to mitigate adverse tax consequences following lockdown.

David Whiscombe

Despite the coronavirus, the effect on SMEs of tax changes in 2020 has in many cases been barely noticeable, writes David Whiscombe (BKL).

Peter Clements Josh Critchlow Laura McDaniel Sarah Bond

The tax implications of Covid-19 is something all businesses are now grappling with. Freshfields’ London tax team answers the key questions.

Robert Langston

Although the reduction in the entrepreneurs’ relief lifetime limit from £10m to £1m was a straightforward change, detailed anti-forestalling rules in the Finance Bill mean that planning undertaken in anticipation of this will need to be carefully considered, writes Robert Langston (Saffery Champness).

Go to page of 114