Features
Features
Share and share alike
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...
Incentives and rewards
In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain c...
Most popular reads
Latest briefings
Rocket science
Pensions and taxation are two of the most fiendishly complicated subjects.
The lay of the land
Where an individual makes an outright disposal (assignment) of, or grants an interest in, a lease relating to land, they...
Over Baked
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
Home Sweet Home
For many the family home will be a valuable, if not the most valuable, asset that they own.
Process in place
Background R&D is a corporation tax relief that normally reduces a company’s tax bill.
On or off the record?
Under FA 2008 Sch 36, an HMRC officer may, by notice in writing (‘an information notice’), require the taxpayer, or a th...
Following the leader
On 13 April 2016 the Court of Appeal’s decision that Eclipse Film Partners No.