Nick Wright

Nick Wright FCA CTA is head of corporate tax at Jerroms Miller, Specialist Tax. He can be contacted by tel: 0121 693 5000 or email: nickwright@jerromsmiller.co.uk.

ARTICLES

The fallout of failed share buybacks

CGT changes in the autumn Budget 2024

EOTs: immediate tax savings … for some

Section 431 elections

What’s the problem?

Selling out

Merging rules

Know your ABCs

Transferring the benefit

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Nick Wright

Deadline dates for October 2025