Income Tax

Anonymous views sought on employee benefits revamp

By Aidan Langley; £125; paperback; fifth edition; Spiramus

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

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

Complying with real time information when monthly pay receipts are uncertain

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.