No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...
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The strange death and resurrection of EMI
Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popul...
Why SEIS/EIS matters more than you think
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Inve...
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Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Seemingly simple
Scope of the regimeAssets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets ...
Working it out
VAT and property challenges are often best explained with a practical case study.
Increased flexibility
Finance Act (No 2) 2017 introduced changes to the ways in which corporation tax trading losses carried forward can be re...
Myths demystified
Tax advisers have become increasingly familiar with statutory and non-statutory demerger types, the conditions which wou...
Changing winds
FA 2009 Schedule 55, which came into force on 6 April 2011, provides that late filing penalties will automatically apply...
Finding the way
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...