The evolution of LITRG
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
Background R&D is a corporation tax relief that normally reduces a company’s tax bill.
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...
In my April 2013 article in Tax Adviser ‘Much Ado about Something’, I wrote about the appeal by JP Whitter (Waterwell En...
A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnw...
Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more im...