Since 1927 the leading authority on tax law, practice and administration

Nigel Holmes

Nigel Holmes is director of tax at innovation funding specialist Catax (a Ryan company). He can be contacted by email: nigel.holmes@catax.com.

ARTICLES

Don’t be so negative

Demand for detail

Stamping out misuse

Bringing R&D home

Cap on relief

Unexpected wins

Boxing clever

Reacting to changes

The current state of play on the taxation of loans from employment benefit trusts and the action that should be considered.

The decision of the Court of Session on employment benefit trusts.

What next for HMRC following their loss in the Glasgow Rangers case?

HMRC do not like employee benefit trusts. NIGEL HOLMES and GRAHAM POLES examine the state of play, problems, and planning opportunities

Show

12

Results

READERS' FORUM premium icon

Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT

Third slide

Deadline dates for November 2025

CASES

Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade

MOST POPULAR

This week's opinion: 16 October 2025 Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan Cross-border tax issues for US citizens moving to the UK as an employee Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets How can the government give tax breaks to incentivise investment in UK businesses?

back to top icon