ITEPA-2003

Nigel Doran and Philip Swinburn (Macfarlanes) examine the Upper Tribunal decision on the employment-related securities provisions of ITEPA 2003 Part 7.

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

Thomas Dalby

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

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EDITOR'S PICK

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

1 /7

Spare us the cUTTer

Nick Thornton

2 /7

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

3 /7

Muller: notional companies and real-world transactions

Ashley Greenbank

4 /7

Burlington: towards an international fiscal meaning of ‘main purpose’

Kyle Rainsford

5 /7

Is a loan earnings? Revisiting Rangers

Dominic Stuttaford , Katharine Wadia

6 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

7 /7

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Spare us the cUTTer

Nick Thornton

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

Muller: notional companies and real-world transactions

Ashley Greenbank

Burlington: towards an international fiscal meaning of ‘main purpose’

Kyle Rainsford

Is a loan earnings? Revisiting Rangers

Dominic Stuttaford , Katharine Wadia

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

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ITEPA-2003

EDITOR'S PICK