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Graeme Nuttall

Graeme Nuttall is a partner at Field Fisher Waterhouse LLP. He received the OBE in the 2014 queen’s birthday honours for services to employee share schemes, public service mutuals and employee ownership. He can be contacted on 020 7861 4652 and by email

ARTICLES

The importance and usefulness of employee-ownership trusts

GRAEME NUTTALL reports on a long overdue confirmation that franchisees can have saleable goodwill.

Correspondence

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A selection of correspondence from readers on topical subjects.

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Tax tip: Child benefit Readers’ forum: Loan account split dilemma Readers’ forum: Managing risk on a childcare scheme Readers’ forum: Claim for compensation for stress? Readers’ forum: Correct approach to correct VAT charge

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NEWS

Out & about: 18 April 2024 In brief: 18 April 2024 New import charge creates financial barriers for small businesses More taxpayers contacted about Pandora revelations Multiple dwellings relief to be abolished in Wales

Third slide

Deadline dates for May 2024

CASES

Claims were contrary to the furlough scheme Football commentator loses IR35 appeal Mega marshmallows are not confectionery Input tax on supply of black box to policyholder is not recoverable Nakd bars are standard-rated confectionery

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This week's opinion: 18 April 2024 ARC report – making HMRC a world class tax authority Supreme Court judgment in Target The basics of basis period reform: Part 2 – transitional rules Professional executors after da Silva v Heselton

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