Proposed reforms of the UK’s transfer pricing, permanent establishment and Diverted Profits Tax (DPT) rules
Following a consultation period in the summer of 2023, HMRC has now published a summary of responses, read our key takeaways.
Understanding Transfer of a Going Concern: The basics of TOGC
Deciding whether the transfer of a business qualifies as a Transfer of a Going Concern (TOGC) for VAT purposes can be complex. Our article covers the basics of TOGC as well as clarifying the conditions that must be met, and indicators that should be considered, in order to treat a business sale as a TOGC.
End of Life Estate Planning video summary
There are many considerations to bear in mind when planning and making decisions for your life and estate. In this 6 part series of short videos, we discuss the different areas you should be thinking when doing so...
Preparing charity accounts: The differences between charities and businesses
Preparing charity accounts The differences between charities and businesses
Raising Venture Capital funding
In the latest edition of our True Venture funding report, we look at what it really takes for True Venture Entrepreneurs to access equity funding going into 2024.
Filing deadlines at Companies House and Charity Commission
With March year end filing deadline looming, in this article we provide guidance for any charities at risk of missing their filing deadline.
Holiday homes and inheritance tax: Do you qualify for Business Property Relief?
Holiday homes and inheritance tax: Do you qualify for Business Property Relief?
Price Bailey advise on sale of Robert Lee Distribution Ltd. to HLD Group
Price Bailey's Strategic Corporate Finance team acts as Lead Advisor on the sale of Robert Lee Distribution Ltd, a £50m distributor of bathroom products.
Charities, advertising and VAT
Schedule 8 of the VAT Act 1994 allows charities to benefit from the zero rate of VAT when purchasing a range of advertising services. We outline the exclusions to this relief and what charities should do next.
Brexit Archive
An archive of our published articles which cover the lead-up to, the transition period, and the impacts of Brexit for our clients.
BADR court case – what does it mean for you?
Michael Morter, a Director in our Tax team outlines what our clients can learn form The Quentin Skinner 2015 Settlement V HMRC.
HMRC's response to R&D Tax Credit Fraud and Error
R&D tax credit fraud was identified as a major concern for HMRC as the figures for fraud and error have risen to £1.13 billion in 2020-21. Read our article discussing how HMRC are implementing changes to combat the issue.