Information requirements
Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.
Jeff Webber answers a query on the tax issues when QCBs go bad.
HMRC guidance
Proposals represent a major improvement, says PKF
Time frame remains challenging, says KPMG
Wendy Walton and Gemma Davies review the private client aspects of the draft Finance Bill.
Chartered Institute of Taxation sought clarification from HMRC
HMRC worked with members of its Employment Related Securities Forum to design the arrangement
Bulk settlement is needed to clear ‘huge backlog of cases’, says Jason Collins