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Kevin Nicholson
ARTICLES
Going up!
KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.
The smaller company's saviour?
KEVIN NICHOLSON considers how a newly established company can use an enterprise management incentives scheme to reward its directors and key employees tax efficiently.
Formative years
KEVIN NICHOLSON looks at the tax benefits available when starting up a business.
Enterprising budget?
KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.
Arctic thaw
KEVIN NICHOLSON reviews the Court of Appeal's judgment in 'Arctic Systems' and finds much in it to encourage small businesses.
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
Read All
Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’