HMRC is writing to employers to give them the opportunity to settle the tax arising on employer financed retirement benefits scheme (EFRB) arrangements set up for the employees. There are two possible routes for settlement:
EIS and partnership interests
David Whiscombe considers the recent decision of the Supreme Court in Cotter.
Christopher Groves looks at the long-running BPR case
The Supreme Court has found in favour of HMRC in the Cotter case, overturning the previous decision of the Court of Appeal.
HMRC is inviting business start-ups to take part in four live webinars on Saturday 7 December 2013 as part of ‘small business Saturday’. The 60-minute webinars, run by HMRC, are aimed at new and prospective businesses and there will be opportunities for questions.
Activities carried on otherwise than for profit
Amortisation of intangible assets
David Whiscombe looks forward to the Autumn Statement and ongoing work by the Office of Tax Simplification
Assessments under Proceeds of Crime Act