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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'
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years