Employment-related securities: differential exit proceeds taxable as earnings
Henry Bennett-Gough (Simmons & Simmons) examines the Upper Tribunal’s decision in Boston Consulting Group and its implications for mixed member LLP structures.
Electricity supplied via electric vehicle charging points in public spaces
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
HMRC are to delay the introduction of the tax adviser registration regime for financial services businesses.
HMRC are expected to delay the introduction of the mandatory tax agent registration requirement for financial services businesses, including private capital managers – but not more generally. Under the new registration regime, which is due to...
The Renters’ Rights Act imposes new SDLT obligations for private renters in England and Northern Ireland.
Application to recategorise information notice appeal as complex refused
The statute covers those unable to leave the UK, not those who return.
.tmb-editorspic.jpeg?sfvrsn=7981419_1)
