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.
Bill Dodwell looks at the recent OTS report on HMRC guidance
It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.
Catherine Rosell considers the areas in professional standards that in-house members of CIOT and ATT may need extra support
Gillian Wrigley takes us through its achievements, and what’s next on the agenda
Dawn Register and Helen Adams consider the draft legislation extending assessment time limits for offshore non-compliance
Ximena Montes Manzano reviews recent cases in the First-tier Tribunal dealing with appeals against CGT assessments/amendments denying the main residence exemption
Keith Gordon considers some penalty appeals where taxpayers failed to make a timely Non‑Resident Capital Gains Tax return
Andrew Rainford provides an introduction to the often-overlooked relief and reflects on its recent expansion.
Meredith McCammond and Samantha Mann provide guidance on dealing with minimum wage arrears