Search

Imagine a client coming in with this great tax-saving idea.

On 13 April 2016 the Court of Appeal’s decision that Eclipse Film Partners No.

Under FA 2008 Sch 36, an HMRC officer may, by notice in writing (‘an information notice’), require the taxpayer, or a third party, to provide information or documents if the ‘information or documen

Background

R&D is a corporation tax relief that normally reduces a company’s tax bill. The way a company claims tax relief depends on the size of that company.

For many the family home will be a valuable, if not the most valuable, asset that they own.

Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housing problem’.

Where an individual makes an outright disposal (assignment) of, or grants an interest in, a lease relating to land, they are disposing of a chargeable asset.

Pensions and taxation are two of the most fiendishly complicated subjects. Put them together and you have a subject akin to rocket science for most people.

In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain conditions. As a brief summary the main conditions are:

In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘gig economy’ in an article entitled ‘Pick and mix’.