In Essack, the FTT decided that a payment to surrender a share option fell within ITEPA 2003 s 401 because it arose on the termination of employment. This seems at odds with HMRC’s guidance and another tribunal decision, writes Nigel Doran.
Alison Lobb and Bill Dodwell report on action 13 of the OECD’s BEPS action plan
The Law Society Tax Law Committee provides five recommendations on HMRC’s ‘judge and jury’ tax powers
John Endacott discusses issues arising from the consultation document on CGT and non-residents
Colin Garwood gives a view from industry on the OECD’s work surrounding how to tax the digital economy and intangibles
Bruno Knadjian, counsel, Hogan Lovells, reports on the new rules on the deduction of acquisition debt in France
Peter Vaines believes that the Court of Appeal has reached the right decision in the Mehjoo case.
Mr Osborne will be content with reaction to the Budget. It is far too soon to be confident, writes the FT's chief political commentator, Philip Stephens.
John Whiting calls for evidence on UK tax competitiveness.
Matthew Hodkin comments on the Budget and green issues