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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

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NEWS

Warning for agencies using umbrella companies Tax bodies publish ‘principles of digitalisation’ In brief: 25 April 2024 New VAT relief proposed for business charitable donations Statutory due diligence to tackle non-compliant umbrella companies

Third slide

Deadline dates for May 2024

CASES

Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK RALC Consulting IR35 case returns to the First-tier Tribunal

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Warning for agencies using umbrella companies Tax bodies publish ‘principles of digitalisation’ Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse

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