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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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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
MOST POPULAR
In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence