Company acting as trustee of pension funds
ECHR: Jehovah’s Witnesses
Penalty: failure to declare gains
BPR will be available where the business is a market maker anywhere within the European Economic Area
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
Gareth Miles and Tom Jarvis highlight points to watch in practice.