IN BRIEF

The risks when a tax scheme fails.

The Supreme Court has made the salaried member rules harder to sidestep.

Section 59A means what it says.

Following on from an announcement in last years Budget, the Government has launched a consultation on making earlier ITSA payments. It envisages that having smaller, more frequent tax payments made closer to the time income is earned, will...

The current purchase of own share rules date from 1982 and are very restrictive. As a consequence, workarounds can be used to achieve capital treatment because income tax only applies to the return of value above the nominal value of the shares. This...

A shift to denying relief at the outset.

A welcome consultation.

AI’s value lies not in replacing professional judgement but in strengthening the evidence behind a defensible claim.

The meaning of ‘reasonably required’.

HMRC provide some welcome comfort for private equity management rollovers.