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July 5, 2023
Aneurin Bevan is often cited as the man who set up the National Health Service in 1948, but we shouldnt forget the role Enoch Powell played
December 20, 2022
Act delivers on Programme for Government commitment to retain Irish Water in public ownership as a national, standalone, regulated utility
April 29, 2022
The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.
January 10, 2022
Guidance relating to the taxation of activities by a film production company
June 3, 2021
Prime Minister Hon. Manasseh Sogavare arrived in Buala, Isabel Province yesterday ahead of today’s 2nd Appointed Day celebrations.
June 2, 2021
Prime Minister Manasseh Sogavare left for Buala, Isabel Province, this morning to attend the province’s 2nd Appointed Day celebrations.
May 13, 2021
Euromoney Institutional Investor plc v HMRC, the FTT ย held that the share for share exchange treatment in section 135 TCGA 1992 applied despite the presence of a tax avoidance purpose. Euromoney sold its shares in a subsidiary company to a third party buyer. The consideration was originally intended to be satisfied by ordinary shares and cash. However, upon the advice of the companyโs tax director, the cash portion of the consideration was substituted for preference shares so as to allow the...