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The motive test in Osmond & Allen in the First-tier Tribunal
Section 431 elections
The ‘whole or main purpose’ test in relation to share exchange: recent case law
Upper Tribunal decision in M Group: Not what we hoped for
Preference shares: what are the issues?
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We offer an initial consultation free of charge which gives us the chance to meet and discuss your needs, with no obligation.
We offer an initial consultation free of charge which gives us the chance to meet and discuss your needs, with no obligation.
Specialist Tax Advisers in Solihull
Lumaneri House, Blythe Gate, Blythe Valley Park, Solihull, B90 8AH
0121 693 5000
Jerroms Miller is a trading style of The Jerroms Miller Tax Partnership Ltd (13890400), Jerroms Specialist Tax Services Ltd (13890378) and TMP Tax Ltd (13940341) which are all registered in England and Wales. Registered Office: Lumaneri House, Blythe Gate, Blythe Valley Park, Solihull, B90 8AH. A list of directors is open for inspection at the registered office.