Clara Snow

The future of tax transparent funds

This article considers the draft legislation published in Finance Bill 2012 to introduce a tax transparent fund and improve the real estate investment trust regime…more
| Business Organizations, Taxation

Are you thinking inside the box - Part 2

Consultation responses and Finance Bill 2012 give more detail as to how the new patent box regime will work in 2013, this article looks at the proposed rules and how the regime will work…more
| Intellectual Property, Taxation

VAT Cost Sharing Exemption to go ahead

The draft Finance Bill 2012 confirms the introduction of the VAT cost sharing exemption, this article explains how…more
| Taxation, Nonprofit Law
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