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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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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW