IN BRIEF

Might we see some tweaks to the proposals after the election?

Lessons from a recent case.

The fact that employee shareholder status (ESS) is no more does not mean that it should be forgotten about.

When is an option not an option?

A comment in passing from the Labour Party or a new tool for HMRC?

Another HMRC victory on ‘grounds’.

The Court of Appeal confirms that the unallowable purpose rule in CTA 2009 s 441 denies interest deductions arising to the Kwik-Fit group from a group reorganisation designed to accelerate the use of tax losses and produce a tax saving for the group as a whole.

But I told you!

The Court of Appeal dismisses the taxpayers’ appeals.

The new IR35 ‘set-off’ mechanism came into effect from 6 April 2024. While this is good news, compliance with IR35 remains essential.