The strange death and resurrection of EMI
Since it began in 2000 the UK’s Enterprise Management Incentive (EMI) share option scheme has been one of the most popul...
Features
Features
Lobler mark 2: a failure of process?
The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels....
Following around the world
As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant jud...
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Traps for the unwary
Where official guidance is wrong, misleading or incomplete, users are at risk in two respects.
DOTAS or not to DOTAS – that is the question
For the past decade or so, HMRC’s stated ethos has been to collect the maximum amount of tax.
A requirement to correct (RTC) – not to be underestimated
Hopefully all Tax Advisers reading this article are well aware of the obligations and consequences of the Requirement to...
Taxation of Property in India
My previous articles were on India’s new GST law and the direct tax system.
Why SEIS/EIS matters more than you think
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Inve...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Seemingly simple
Scope of the regimeAssets within the ‘new’ intangible fixed assets (IFAs) regime are those treated as intangible assets ...