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A tax avoidance scheme designed to avoid income tax and national insurance contributions (NICs) known as the 'Growth Securities Ownership Plan' is ineffective and will be challenged, HM Revenue and Customs (HMRC) has warned. 05 Feb 2016
FOCUS: Oilfield services companies tell us that they are feeling the benefit of recent UK tax reforms - but major international tax changes on the horizon could impact on the cost of lending to longer term projects. 04 Feb 2016
From 2015, companies must submit their year-end returns in relation to their UK employee share plans and share awards/acquisitions through a new online administration regime set up by HM Revenue and Customs (HMRC).
The statutory residence test (SRT), was introduced in 2013. It is designed to give taxpayers greater certainty and clarity as to whether or not they are UK-resident for tax purposes and therefore whether or not they are subject to UK income tax and capital...
This guide was last updated in August 2015.
This guide was last updated in May 2014.
This guide was last updated in October 2012.
A termination payment made to an employee for 'injury to feelings' is taxable, the Upper Tribunal (Tax and Chancery Chamber) has ruled. 01 Feb 2016
The Scottish government should set up a new 30% rate of income tax for middle income earners when it gains new tax powers, a Conservative party-backed commission has said. 27 Jan 2016
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