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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 Supreme Court’s decision in Pimlico Plumbers tells us two important things about employment rights and taxation of the gig economy.

The US transfer tax system is composed of three taxes – gift, estate, and generation-skipping tax.

Back to the future 

I am fast approaching my first year anniversary as UK Head of International Tax at KPMG since re-joining to the firm after nearly four years as Global Head of Tax

It was a small gesture, but I like to think that I am not the first woman to have entered the offices of HM Treasury wearing a badge with the words ‘No vote, No tax’ around the image of a ship at s

It has now been a year since I was appointed Financial Secretary to the Treasury and Paymaster General.

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.

Hopefully all Tax Advisers reading this article are well aware of the obligations and consequences of the Requirement to Correct (RTC) offence with what is a fast approaching deadline of 30 Septemb

My previous articles were on India’s new GST law and the direct tax system. This article reviews certain aspects of the tax law relating to property, i.e. real estate.