Warmth and decency?
An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertai...
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An impressive start
As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
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Integral to investment
Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammo...
Breaking barriers
‘Tax free gains! Get your tax free gains!’ harked no tax policy adviser in the history of tax policy advisers....
The bright red line
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 ...
Putting your house in order
IR35 in the Private Sector: 15 months for everyone to put their house in order.
Spot the difference
R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been...
EMI – simply the best
The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for...
The hoops to jump through
Background The changes to tax legislation during 2017 were probably amongst the most confusing that I can ever remember...