ITEPA-2003

Rob Sharpe

Rob Sharpe and Peter North (Cleary Gottlieb) examine a recent Upper Tribunal ruling on the taxation of stock appreciation rights – a decision that introduces fresh uncertainty for arrangements falling outside ITEPA 2003 Part 7.

UT dismisses IR35 appeal by Sky Sports pundit.

David Whiscombe

Benefits received by reason of a person’s employment are taxable. David Whiscombe wonders whether that extends to certain gifts made to government ministers.

Steven Porter

Penny Simmons

Steven Porter and Penny Simmons (Pinsent Masons) provide guidance for large businesses on managing IR35 compliance risks.

David Pett

Jim Harra’s responses to specific questions asked by the Treasury Select Committee about the Loan Charge are, at least in part, a masterpiece in Yes Minister-style obfuscation, writes David Pett (Temple Tax Chambers).

Footballer’s agent fees not an allowable deduction.

Christopher Kientzler

Christopher Kientzler (Fieldfisher) discusses issues around HMRC’s power to conduct interviews with workers in employment tax cases.

IR35: FTT fails to follow earlier decision on employment status.

Robert Langston

A family office, however small, needs to be funded on a commercial basis to avoid adverse tax issues, writes Robert Langston (Saffery).

Liesl Fichardt

Emily Au

It would seem logical that any asset provided by a company to their employees or directors should be deemed part of their remuneration for tax purposes. However, the legal position is not always so clear, write Liesl Fichardt and Emily Au (Quinn Emanuel).

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