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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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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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