Two changes were announced in the Autumn Statement to the treatment of goodwill on incorporation, which had immediate effect from 3 December 2014. These were as follows: Entrepreneurs’ Relief is no longer available on a …

The question of what constitutes a discovery remains an area of ambiguity, although recent cases tended to have sided with HMRC’s view that virtually anything can be considered a discovery. A further recent case was …

A consultation is currently in progress relating to proposed changes to the rules on unapproved employee share schemes and employment-related securities. The changes proposed could be quite radical and therefore advisors who deal with such …

Private Residence Relief (PRR), formerly known as Principle Private Residence Relief (PPR) can often be a cause for contention between taxpayers and HMRC and this was proven again in the recent case of Dr S …

Here’s an interesting one! In Corbett [2014] TC 3435 the taxpayer succeeded with a claim for Entrepreneurs’ Relief, despite having told HMRC some time before that she had ceased to be an employee. To summarise …