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Liz Mccarthy
ARTICLES
Sense of proportion
LIZ MCCARTHY considers the EU challenge to UK provisions on transfers of assets and non-UK close company gains
Employment-Related Securities and Unlisted Companies
By Ken Moody CTA; £49.95
Sharing success
LIZ MCCARTHY looks at the tax charges that can arise on employee share schemes, and how they can be mitigated
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READERS'
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Practice tip: Three Rs for accountants
Readers’ forum: What are the tax implications of gifts to politicians?
Readers’ forum: Exception for family or personal relationships
Readers’ forum: Can interest from joint account be divided other than equally?
Readers’ forum: Is option to tax possible for rooftop land sale to build flats?
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NEWS
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Crackdown on national minimum wage compliance
Reminder of voluntary contributions deadline
Interactive tool launched
Increased tax rates could drive business owners abroad
Nudge letters target missing 2022-23 returns
DEADLINE DATES
Deadline dates for November 2024
CASES
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Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax
Reasonable excuse for failing to submit returns on time
MOST POPULAR
This week's opinion: 24 October 2024
Qualifying trading began after deadline
Compatibility of exit tax legislation with EU law
Difference between calculating a claim and making one
Properties in Malta were subject to UK tax