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From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, subject to conditions.

A majority government, a radical new leader of the opposition, a new third party at Westminster, a new First Minister of Scotland. A lot has changed in British politics over the past year.

Every five years, or so, when the nation is about to go to the polls, politicians appear to become interested again in the question: ‘Should we really care about public attitudes to tax?’ Although

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

Hidden at the back of the summer Budget is a brief announcement of a consultation on cutting business rates for local newspapers.

It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA 2007 Pt 5B and ss 255A–E and TCGA 1992 Sch 8B.

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target for reassurance that employee shareholders have acquired any restricted secur

Pensions tax is undergoing a generational transformation after recent radical Budgets. With it come challenges for scheme members, their advisers and employers.

Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual scheme (ACS) is the latest yet perhaps most carefully drafted addition.