PRIVATE BUSINESS TAXES

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

Gemma Grunewald

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

Catherine Robins

Sam Wardleworth

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.

Martin Mann

Mark Baycroft

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.

Neal Todd

Anthony Reeves

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.