EMI – simply the best
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for...
Personal tax
Personal tax
A vital bridge
The Office of Tax Simplification has just published its first report which looks at HMRC guidance.
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Providing support
All members of the CIOT and ATT are bound by Professional Rules and Practice Guidelines (PRPG), Professional Conduct in ...
Celebrating 20 years of the Low Incomes Tax Reform Group
Issues for low income taxpayers This year marks the 20th anniversary since the Low Incomes Tax Reform Group (LITRG) was...
HMRC gets more time
HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessment time li...
The evolution of main residence relief
The last few years have brought a fair number of appeals against closure notices or discovery assessments issued by the ...
The Age of Reasonable Excuse
Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key ex...
A look at the social investment tax relief
Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” ...
More than meets the eye
The National Minimum or Living Wage (NMW/NLW) is the minimum pay per hour most workers are entitled to by law....