PRIVATE BUSINESS TAXES

Jitendra Patel (BDO) examines the rules six years since their introduction and in light of the first reported case on their application.

This weeks Budget was hotly anticipated, with many commentators expecting the government to refocus its attention on the domestic tax and spend agenda, having put Brexit to bed. The coronavirus outbreak has put a bit of a spanner...

The tax affairs (and, more specifically, the tax returns) of partnerships and partners continue to create more than their fair share of controversy and procedural dispute. The latest is the First-tier Tribunal decision in Grinyer [2020] UKFTT 64 (TC).

Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.

David Southern QC (Temple Tax Chambers) examines where things stand following publication of the first batch of draft legislation that restricts the loan charge.

Farming losses and the reasonable expectation of profits tests for sideways loss relief

Helen Cox and Gemma Grunewald (Fladgate) explain how businesses can expand overseas in a tax-efficient manner.

Catherine Robins and Sam Wardleworth (Pinsent Masons) review an interesting Upper Tribunal decision on the test for trading, 'golden contracts' and the availability  of enterprise zone allowances and legitimate expectation.

John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance.