TAX-PLANNING

Can arrangements designed to reduce a business’s tax bill still be wholly and exclusively for the purposes of its trade? HMRC seems not to think so, writes Ross Birkbeck (Old Square Tax Chambers).

Sarah Lord

Andy Jacott

All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.

Paul Aplin OBE

Former ICAEW president, Paul Aplin OBE, explores how technology is changing the way we work and the skills we need.

Rhys Thomas

Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.

Fiona Poole

The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.

Key points from the UK’s final regulations implementing DAC 6.

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.

Claire Weeks

Emma-Jane Weider

Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.

Alex Ereira

Ceinwen Rees

Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.