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enterprise management incentive

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JAN ELLIS examines the effect of the current capital gains tax regime on employee shares

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Readers’ forum: De minimis ‘annual test’ and a partly exempt business Readers’ forum: To opt or not to opt Readers’ forum: Changing places Readers’ forum: So long, and thanks for all the fish New queries: 8 October 2026

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Research and development tax credits statistics Administrative Burdens Advisory Board report 2025-26 Guidance on prohibition of promotion of tax avoidance Government proposals to raise interest on lawyers’ client accounts scheme Undeclared medical earnings

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Deadline dates for November 2026

CASES

UK domicile status confirmed by tribunal Development work did not qualify for R&D relief PAYE notice of requirement was reasonable Were HMRC’s turnover assumptions correct? Late filing penalties discharged

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UK domicile status confirmed by tribunal Development work did not qualify for R&D relief PAYE notice of requirement was reasonable Were HMRC’s turnover assumptions correct? Late filing penalties discharged

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