CGT mitigation for employee shareholders - David Cohen discusses.

 Tax planning for employee share schemes used to be – and largely still is – about avoiding income tax and paying only capital gains tax. However, two recent developments, both activated by FA 2013,... Read more

HMRC ENQUIRIES: PRESUMPTION OF CONTINUITY

An article by Mark McLaughlin Read more

Grow Globally: The New Altitude of Cross-Border M&A

An article by Mona Pearl Read more

Withdrawing notices to file tax returns - The changes introduced in Finance Bill 2013

An article by Mark McLaughlin Read more

IHT: Deductions for liabilities - Changes to the IHT rules will limit the scope for IHT relief

Inheritance tax (IHT) anti-avoidance measures were announced at Budget 2013 without prior consultation and introduced in Finance Act 2013, affecting IHT deductions for liabilities. The background to... Read more

Property rentals: Is it a 'business'?

What is a ‘business’? The answer should be straightforward in theory, but in practice it has been a grey area for tax purposes. Establishing the existence of a business can be important for a number... Read more

HMRC enquiries: Cash businesses - Challenging HMRC assessments of additional profits.

Owners of cash-based businesses are, on the face of it, a ‘soft target’ for enquiry by HM Revenue and Customs (HMRC). This is particularly the case if the trader has not kept full business records. Read more

Penalties for late payment - Allocating PAYE payments to reduce penalties.

[Note – this article refers to legislation in the Finance Bill 2013, which is subject to possible amendment] Read more

Tip-offs to HMRC’s Tax Evasion Hotline hit almost 300 calls per day over the last year

· 72,000 reports in the last twelve months Read more

A Rising Tide of Anger: EMI Share Options

An article by David Cohen Read more

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