The Terminator
It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of ...
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Features
Don't panic!
The historic EU referendum vote certainly delivered a shock to the country – whichever way you voted....
Out of the shadows
Since 6 April 2016, most UK companies and LLPs have been required to keep a ‘persons with significant control’ (PSC) reg...
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Cry to let
Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.
One step further
From 2016/17 onwards, employers can formally register with HMRC to payroll benefits in kind.
The final cut
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determinati...
Year by year
I was recently involved with a VAT problem that HMRC identified on a compliance visit, namely a difference in the sales ...
Much ado about nothing
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...