A domino effect?
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...
What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject ...
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Ac...
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...
Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popul...
The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels....
Where official guidance is wrong, misleading or incomplete, users are at risk in two respects.
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Inve...
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Introduction On 6 April 2011, the government of the day made fundamental changes to the UK pensions landscape, giving i...
I have been working in the tax profession for over 26 years and it is fair to say that I have seen quite a number of cha...