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Since 1927 the leading authority on tax law, practice and administration

Issue: Vol 155, Issue 4011

9 Jun 2005
PHILIP REEVES discusses the potential problem areas of the corporation tax relief for employee shares in FA 2003, Sch 23. A VALUABLE RELIEF for companies which provide shares for employees was...
How will the relationship between HMRC and tax advisers develop, asks PHILIP BAKER QC, CTA, barrister, Gray's Inn Chambers.

ANDY WELLS unravels the mysteries of tax equalisation

Problem solved, as explained by JOHN BARNETT with regard to a share buy-back difficulty. AS THE PAGES of Taxation magazine have testified over the years, the taxation of companies repurchasing their...
In a special edition of the Tax Bulletin, HMRC explain the NI treatment of internationally mobile employees receiving securities by reason of employment. TWO MAIN SCENARIOS involve securities options:...
Correspondence from readers on topical issues. Still more uncertain? I refer to the article by John Woolley entitled ' Still Uncertain ' ( Taxation 19 May 2005, page 190). I have queried the subject...
I would appreciate advice regarding the potential claim to the capital gains tax dependent relative residence relief for my client, D. His aunt,Mrs C, purchased her main residence in January 1986 for...
Tax rewrite I recently wrote to HMRC asking whether the wording of ITTOIA 2005, s 397(1) had changed the meaning of TA 1988, s 486 (1). The reference to 'share interest ... payable by a registered...
Working Together 21 - Class 1NICs
Company of Tax Advisers; Better regulation action plan; Firm merger
Morris and another v Roberts; Kingscrest Associates v CCE; Messenger Developments v CRC; Coudrat v CCE
Reported by RALPH RAY CTA (Fellow) TEP BSc(Econ) solicitor consultant with Wilsons.
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