Pete Miller

A completely up to date review of the transactions in securities rules from 6 April 2016, incorporating the Finance Act 2016 changes. It includes:
• relevant case law, including Cleary, Greenberg, Joiner and Wiggins;
• impact on reductions of capital;
• effect of winding up close companies;
• new fundamental change of ownership test;
• changes to the motive tests;
• extended definition of income tax advantage;
• clearances;
• counteraction;
• appeals;
• and much… Show more

A completely up to date review of the transactions in securities rules from 6 April 2016, incorporating the Finance Act 2016 changes. It includes:
• relevant case law, including Cleary, Greenberg, Joiner and Wiggins;
• impact on reductions of capital;
• effect of winding up close companies;
• new fundamental change of ownership test;
• changes to the motive tests;
• extended definition of income tax advantage;
• clearances;
• counteraction;
• appeals;
• and much more. Show less

A practical day-to-day guide to the tax provisions of commercial reorganisations and reconstructions. The new 5th edition has been fully updated for the Finance Acts of 2012 through to 2016, and includes additional material arising from relevant tax cases, other changes to law and practice and, of course, practical experience.

Tax Digest 402 updates the Patent Box work to include detail of the changes introduced by FA 2016 and the new Patent Box regime from 1 July 2016. This practical guide to both Patent Box regimes has a wealth of technical and computational advice, too.

A guide to the changes in the taxation of partnerships in the last three Finance Acts. Includes practical guidance and and technical analysis of the rules for loans and benefits to participators (FA 2013), the rules for mixed partnerships and salaried members (FA 2014) and the changes to entrepreneurs' relief (FA 2015).

A practical guide to the UK's Patent Box relief for companies. Detailed technical analysis is combined with computational and practical advice.

The Patent Box was introduced to encourage the creation of ‘high-value jobs associated with the development, manufacture and exploitation of patents’ in the UK. From April 2013 it lowers the rate of corporation tax on profits attributed to UK or European patents and by 2017 this rate will be as low as 10%. This highly practical webinar will examine how to take advantage of the Patent Box and other tax reliefs associated with exploitation of intellectual property.

This webinar… Show more

The Patent Box was introduced to encourage the creation of ‘high-value jobs associated with the development, manufacture and exploitation of patents’ in the UK. From April 2013 it lowers the rate of corporation tax on profits attributed to UK or European patents and by 2017 this rate will be as low as 10%. This highly practical webinar will examine how to take advantage of the Patent Box and other tax reliefs associated with exploitation of intellectual property.

This webinar covers:

• ‘Patent Box’ - recap and early practical experiences
• Above-the-line R&D credits
• International treatment of transactions in IP in the UK and a selected number of EU States
• Transfer pricing aspects of IP
• OECD intangibles project Show less

A completely updated and revised review of the transactions in securities rules for income tax purposes since 2010.

An updated guide to the operation of the substantial shareholdings exemption for trading companies and groups. Contains new practical examples, details of the new exemption for packaging trades and HMRC's view on companies without share capital and non-qualifying joint venture holdings. Based on Tax Digest 74 by Rosemary Blundell and Richard Service of Mazars LLP.

A detailed review of the so-called 'disguised remuneration' rules, with practical guidance for practitioners at all levels.

Review of the Transactions in Securities rules for income tax and corporation tax, following the changes to the income tax rules in FA 2010

A review of the first Finance Act of 2010 by the team at Powrie Appleby LLP

Review of the Transactions in Securities rules for income tax and corporation tax, prior to the changes to the income tax rules in FA 2010.