Ann Casey examines the CGT position on the sale of shares acquired on the exercise of EMI options
Wendy Walton and Gemma Davies review recent developments in the private client arena, which include the list of HSBC Jersey account details passed to HMRC and the Upper Tribunal decision in Buzzoni on gifts with reservation of benefit
John Messore and Peter Moroz review a decision of the Court of Appeal in which it was held that ‘round sum allowances’ designed to do no more than compensate employees for business travel were not earnings for NIC purposes
Payments to employee for use of car: whether ‘remuneration’
HMRC has updated two of the toolkits in which it provides guidance on areas of error that it frequently sees in tax returns
Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents
BIS consultation includes some details of tax treatment but HM Treasury will consult separately on tax issues
Helen Lethaby reviews recent developments
Amanda Flint and Toby Locke consider the tax issues on the clawback of bonuses and share awards, something of a hot topic in the financial sector
Previous HMRC guidance may have led some training providers to apply NICs incorrectly