Cleansing of Funds
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Ac...
Personal tax
Personal tax
No single key
First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, h...
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...
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Lobler mark 2: a failure of process?
The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels....
Traps for the unwary
Where official guidance is wrong, misleading or incomplete, users are at risk in two respects.
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...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
The pensions puzzle
Introduction On 6 April 2011, the government of the day made fundamental changes to the UK pensions landscape, giving i...
The 64-8 Question
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...
And so it begins...
The phone rings, your colleague invites you to a conference call with his client who is seeking to return to the UK afte...