How long does it take to get EIS Advance Assurance?
In this article, we seek to provide businesses with clarity on the time that should be allowed when preparing for and submitting their EIS (and SEIS) Advance Assurance Requests (AARs)...
What to expect when selling your business to an overseas buyer
The second part of our article explores the key questions that you, as a UK business owner, may be asking if you want to look at selling your business to an overseas acquirer, or in the event that you receive an approach from an overseas buyer.
Gift Aid repayment claims – is your charity compliant?
HMRC have recently launched a One to Many letter campaign relating to Gift Aid repayment claims. Read more about this here...
The power of goodwill, brand, IP, proprietary technology, and your customers in transforming business value
In our series on understanding the value of intangible assets, we start by providing you with an introduction to intangible assets, their treatment under accounting principles and consider the occasions when you might need to consider a formal valuation.
Foreign Direct Investment remains buoyant in the UK
In the first part of our two-part article exploring overseas interest in UK businesses, we look at the rate of FDI in UK businesses and celebrate the continued attractiveness of the UK to overseas buyers
What is Diverted Profits Tax (or Google Tax) and how could it impact your business?
Are you unsure what Diverted Profits Tax (DPT) is and how it could affect your business? In this article, we provide a summary of the DPT legislation.
Principles of good governance for academy trusts
We explore the principles of good governance for academy trust members, trustees and governors in more depth.
Will the profit fragmentation rules impact more taxpayers as the main rate of UK Corporation Tax increases to 25%?
Over recent years, significant changes have been enacted in an attempt to reduce offshore tax avoidance, and an important measure was the Government’s implementation of the profit fragmentation rules applicable from April 2019. This article focuses on the application of the profit fragmentation rules to transactions between corporate entities.
Charlotte Page discusses the recovery of VAT on new residential properties
Charlotte Page, a Senior Manager within our Tax team analyses two High Court tax cases – Briararch Ltd and Curtis Henderson Ltd (STC 732 heard together). These cases concerned property and involved a similar principle in each case, the recovery of VAT on new residential properties.
What provisions should academy trusts follow?
We set the background for the responsibilities of academy trustees by outlining the key provisions and legislations which govern the trustee role...
Sarah Howarth discusses high-profile IR35 court cases – what do they mean for you?
Sarah Howarth discusses high-profile IR35 court cases - what do they mean for you?
Office by day… bedroom by night?
With working from home likely to remain a feature in modern working practices, how COVID affects our tax position when we sell our home is something we should all be aware of.