Restricted securities
There must be two or more distinct roles, says Andrew Roycroft
HMRC defends ‘strong record of success’ and considers whether to appeal
HMRC has recently published FAQs on the employee benefit trust settlement opportunity (EBTSO). Jim Wilson and Paul Cook consider whether the EBTSO is an opportunity not to be missed.
HMRC guidance sets out 'essential facts' and key dates
Rates increased with effect from 1 October
Martin Mann answers a question on claiming expenses while working from home.
HMRC notes recent successes in the courts
A revised table of advisory fuel rates is to be used with effect from 1 September 2012 by employers reimbursing employees for business travel in their company cars.
Andy Goodman considers how some of the ‘mainstream’ taxefficient incentive structures may be viewed in light of the current debate on the moral acceptablilty of tax planning.