Stephen Woodhouse and Varinder Allen review the tax issues, including the impact of the disguised remuneration legislation.
The Chartered Institute of Taxation has published a 17-page guide to technical points raised with HMRC on the operation of capital gains tax entrepreneurs’ relief.
Is it better to incentivise private company employees with shares or EMI options? Paula Tallon and Adam Bradley set out the tax considerations and comment on some of the legal and practical issues.
HMRC published draft amendments and a draft explanatory note on ‘Seed enterprise investment scheme: re-investment relief’.
The Liechtenstein Disclosure Facility will be extended by a year to 5 April 2016, HMRC announced. More than 2,000 disclosures have been made so far.
The Social Security Revaluation of Earnings Factors Order, SI 2012/187, sets the percentages to be used in revaluing earnings factors for additional state pension.
With more examples emerging of HMRC seeking information about non-UK assets to check there are no remittances, Richard Clarke notes non-doms may be forced to review these to ensure compliance.
Whether doctor resident in UK
Erika Jupe and Clara Snow examine its pros and cons.
HMRC has reminded taxpayers completing an online tax return for the first time that they need to register for online filing.