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Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” agenda.

The National Minimum or Living Wage (NMW/NLW) is the minimum pay per hour most workers are entitled to by law.

What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject of recent tax cases. In both instances, the taxpayer has won. 

Where official guidance is wrong, misleading or incomplete, users are at risk in two respects.

The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels.

Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popular employee share schemes ever introduced.

First introduced in FA 2000, the intermediaries legislation for income tax, now in S48 et seq (Chapter 8), ITEPA 2003, has provided much head-scratching and argument amongst tax advisers, contracto

The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.

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 changes in that period.

Introduction

On 6 April 2011, the government of the day made fundamental changes to the UK pensions landscape, giving individuals greater freedom to choose how and when they took benefits