Personal tax

Enterprise Management Incentive schemes
Management of Taxes Voice
15 November 2018

Enterprise Management Incentive schemes are simply the most tax efficient and flexible share option plans. But, says David Marcussen , just make sure you don’t fall foul of the rules – it’s easy to do.

HMRC-guidance
HMRC Guidance
1 November 2018

Bill Dodwell looks at the recent OTS report on HMRC guidance

entrepreneurs-investors-relief
Business Tax Voice
3 October 2018

It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.

professional-standards
Professional Standards
1 October 2018

Catherine Rosell considers the areas in professional standards that in-house members of CIOT and ATT may need extra support

low-incomes-tax-reform-group
LITRG
1 October 2018

Gillian Wrigley takes us through its achievements, and what’s next on the agenda

discovery-assesment
Discovery Assessments
1 October 2018

Dawn Register and Helen Adams consider the draft legislation extending assessment time limits for offshore non-compliance

main-resident-relief
Main Resident Relief
1 October 2018

Ximena Montes Manzano reviews recent cases in the First-tier Tribunal dealing with appeals against CGT assessments/amendments denying the main residence exemption

non-resident-capital-gains-tax
Non Resident Capital Gains Tax
1 October 2018

Keith Gordon considers some penalty appeals where taxpayers failed to make a timely Non‑Resident Capital Gains Tax return

social-investment-tax-relief-expansion
Business Tax Voice
26 September 2018

Andrew Rainford provides an introduction to the often-overlooked relief and reflects on its recent expansion.

minimum-wage-arrears
Minimum Wage Arrears
1 September 2018

Meredith McCammond and Samantha Mann provide guidance on dealing with minimum wage arrears