1 October 2015
The tax cost arising on settling assets into a discretionary trust severely inhibits the use of those trusts in passing wealth on to future generations. However, there are...
Taxation of Partnership Gains
15 September 2015
Given the targeting of private equity and investment managers in recent budgets, it is pleasing to see that the updating of the guidance around the taxation of gains in...
Earn While You Learn - Why being an Apprentice Accountant can pay Dividends!
20 July 2015
Are you interested in the accountancy sector? Think you need to get a degree to become an accountant?
Entrepreneurs’ Relief Restrictions FA 2015
19 June 2015
The disposal of an unincorporated business, or of shares in an unquoted trading company, as well as assets used in such a business or company, can give rise to capital gains tax...