Keith Gordon discusses the Upper Tribunal’s decision on the tax treatment of an incentive payment made to a group of employees in HMRC v Smith & Williamson Corporate Services Ltd and HMRC v Patrick Smiley
Susan Ball asks: Are you prepared for the employment tax changes in April 2016?
Teresa Preece brings us up-to-date on pensions
Eleanor Meredith highlights the facts: it is true that STBV reporting has become special
Mark Groom provides an update on progress to date with travel and subsistence expenses
A period of unprecedented change…with more to come!
Stephen Woodhouse and Charlotte Fleck consider what is next for EBTs as a result of the Rangers decision
William Franklin considers how growth shares can be used to incentivise expansion in SMEs
Bill Dodwell picks out the main points announced in this year’s Autumn Statement
Charlene Wong Min and Sophie Nash consider the rules and reporting requirements for non-resident directors