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Comparison of employee share schemes
Fair shares
Readers’ forum: Tax liability on paying out distribution to members
Unincorporated club
First-tier Tribunal decision in Cooke and rectification
Putting things right?
Readers’ forum: Should expenditure be divided in separate loan accounts?
Divorcing couple
Tax gap – who’s the target
Who’s the target?
Management buyouts: back to basics
Management buyouts: a guide
What is basis period reform?
What is basis period reform?
Readers’ forum: Does deed create a contract for sale of shares?
Shareholder agreement
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief
Fruitful soil
Implications of the Court of Appeal decision in Beech Developments
Door is ajar
Readers’ forum: Do employers meet benefit-in-kind criteria?
Work nursery
Readers’ forum: Advantages of company or LLP
Sparky LLP
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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In brief: 25 July 2024
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product