‘We are delighted that … we are able to make these two men pay for their cynical action’, says HMRC
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.
Mike Lane and Richard Jeens examine the options available and the related tax issues
New tax rules are intended to address concerns that the current tax regime acts as a barrier to launches of investment trusts. Ian Zeider reviews the detail.
Company acting as trustee of pension funds
Tax Faculty has asked HMRC to improve navigation
Income tax and NICs will apply to initial transfer of shares, says Treasury
Businesses will be able to choose to offer only the new type of contract for new hires
Chancellor announces new share incentive scheme for employees who forgo employment rights
Lakshmi Narain sets out issues for advisers to consider this month, including the start of pension reforms required of employers