PRIVATE BUSINESS TAXES

Martin Mann

Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.

John Lovell

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

Anthony Reeves

Neal Todd

Neal Todd and Anthony Reeves (Fladgate) consider some of the funding methods open to a business trading as a limited company.

Sam Brodsky

According to a recent tribunal decision, the qualifying beneficiary test entrepreneurs' relief need only be met at the time of a disposal of settlement business assets. Sam Brodsky (Gray's Inn Tax Chambers) reports.

Peter Vaines

HMRC's views on goodwill and the sale of businesses were roundly rejected in a recent tribunal decision.

Keith Gordon

The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers).

David Whiscombe

Pottering around.

Helena Luckhurst

Katie Mitchell

Helena Luckhurst and Katie Mitchell (Fladgate) consider the succession planning issues that entrepreneurs should consider at both an early stage and throughout the lifecycle of their business.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.

Dominic Stuttaford

Sofia Casselbrant

Sofia Casselbrant-Multala and Dominic Stuttaford (Norton Rose Fulbright) examine the Court of Appeal decision in Rossendale that demonstrates the potential general application of the Ramsay approach, but clearly shows its limits as a means of countering avoidance.

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