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ESC C16

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MARK MCLAUGHLIN looks at the legislation to supersede ESC C16 and asks why the concession's scope is being restricted
15 Mar 2011
Taxation podcast, issue 4296
FHLs, ESC C16...
14 Mar 2011
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A self-employed surgeon wonders whether he should carry on his business via a limited company to mitigate his income tax liability, but the health provider for which he works is reluctant to change his contract
27 Jul 2010
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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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