John Whiting, tax director of the Office of Tax Simplification, comments on the major issues arising from recent OTS recommendations.
Three per cent of employees make regular donations via payroll giving schemes
HMRC has offered a settlement opportunity for participants in certain tax avoidance schemes. Jonathan Levy examines the detail, and suggests there is a tension between this settlement opportunity and HMRC's overarching litigation and settements strategy.
James Hume and Steve Edge examine the issues to consider before engaging in substantive discussions with HMRC on the settlement opportunity for employee benefit trusts.
Proposals represent a major improvement, says PKF
The ‘court of public opinion’ sets a dangerous precedent, says Baker Tilly tax partner
Views from practitioners on aspects of the draft Finance Bill, including the further entrepreneurs’ relief enhancement to EMI share options (Peter Rayney) and ‘implementation’ of the Philips judgment (David Milne QC).
HMRC worked with members of its Employment Related Securities Forum to design the arrangement
Sir Mervyn King, governor of the Bank of England, had criticised the idea
Draft legislation designed to preserve the effect of ESC A4 and ESC A10