19 Mar, 2024 LLCs and UK tax - a trap for the unwary By James Ross Viewed from the UK, the US limited liability company (or LLC) is a slightly strange beast. Although it is called a company, it is not...
07 Mar, 2024 Spring Budget 2024: further tax relief changes "when fiscal conditions" allow for Life Sciences businesses By Sally Robertson Jeremy Hunt’s Spring Budget 2024 has not revealed any new significant changes to relevant tax reliefs following his Autumn Statement in...
01 Nov, 2023 Careless drafting costs tax By Liz Wilson The recent Upper Tribunal decision in McEnroe and Newman v HMRC demonstrates the importance of drafting the consideration clause in a...
06 Oct, 2023 Entrepreneurs' relief - the family dynamic By Liz Wilson A recent first tier tribunal tax case Wilkinson TC 08887 highlights that, with care, families can maximise Business Asset Disposal Relief...