Since 1927 the leading authority on tax law, practice and administration

Mark Rowland

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MARK ROWLAND is aghast at HMRC’s late change of heart over capital gains tax on pre-April 2003 employee share options

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The Ultimate Cure

MARK ROWLAND prescribes a possible remedy for non-corporate distribution complications.

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Practice tip: LinkedIn Readers’ forum: How should couple be taxed on business incorporation? Readers’ forum: How would trust legacy be dealt with? Readers’ forum: What are the tax consequences of parents’ retirement? Readers’ forum: Is there a timing error with VAT paid under margin scheme?

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NEWS

In brief: 9 May 2024 HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched

Third slide

Deadline dates for June 2024

CASES

Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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