Here is a conundrum. A long, long time ago … in a galaxy far, far away (a.k.a. York, England 1981) I was a newly created Inspector of Taxes. I was taught that the tax rules …

We have written in previous blogs about the need to take care over Entrepreneurs’ relief (ER) and preference shares (see Entrepreneurs’ Relief – 5% Test and Preference Shares) and a recent case heard by the …

Here is a case which emphasises points about pre-planning for tax purposes.  It may also be one for legal philosophers! In the recent case of G4S Cash Solutions (UK) Ltd v CIR, the Courts followed …

I thought you may be interested in this story I found on MSN regarding IR35: Budget to close tax loophole which disguises employees as freelancers:  https://bit.ly/1RZho2f Unfortunately, I was unable to contact Sam Lister ahead …

From April 2016 the rules on reporting of expenses and benefits are due to be reformed. Previously, expenses reimbursed to employees that were wholly, exclusively and necessarily incurred by the employee in the performance of …