taxation logo taxation mission text

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

Fiona Bell

Fiona Bell CTA TEP is a solicitor and director of share scheme specialists RM2 Partnership Ltd, and can be contacted on 020 8949 5522 and by email

ARTICLES

Consequences for income tax when a new shareholder acquires nil or partly paid shares

The query published in Taxation, 26 April 2001 at page 102 concerned the possibility for a tax deduction for sums recharged to a United Kingdom subsidiary for the 'cost' of stock options granted by a United States parent company to the employees of the subsidiary.

 

Taxation, 22 March 2001 included an article by Mike Down and Mike Thexton at pages 593 to 596 concerning the ability of a director to deduct the costs of working from home under section 198, Taxes Act 1988 ('Hot Desking in the Library'). The authors state:

Show
12
Results
back to top icon