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
SI 2013/8
Draft legislation designed to preserve the effect of ESC A4 and ESC A10