Income Tax

Is a fraudulent sale of assets, later reinstated, a capital gains tax disposal?

Complying with real time information when monthly pay receipts are uncertain

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

PG Tindale v CRC, Upper Tribunal (Tax and Chancery Division)

P Figg (TC3703)

Isocom Ltd and GH Tahmosybayat (TC3696)

The importance and usefulness of employee-ownership trusts

Green (TC3525)

Employee share option schemes look set to become simpler for companies to handle, as the government considers implementing a recommendation from the Office of Tax Simplification (OTS).

A consultation document seeks views on a new vehicle to make it easier for businesses wishing to manage their workers’ share arrangements and create a market for employee shares.

Contributions to the pension fund of a self-employed worker

Legislation to implement the new tax-free childcare scheme has been introduced in the House of Commons.

The Childcare Payments Bill provides the overall structure of the scheme and the way in which it will operate. It also contains a number of delegated powers to be exercised by regulations made by statutory instrument (SI), which are intended to provide flexibility to amend the detailed rules of the scheme.