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Graeme Nuttall

Graeme Nuttall is a partner at Field Fisher Waterhouse LLP. He received the OBE in the 2014 queen’s birthday honours for services to employee share schemes, public service mutuals and employee ownership. He can be contacted on 020 7861 4652 and by email

ARTICLES

The importance and usefulness of employee-ownership trusts

GRAEME NUTTALL reports on a long overdue confirmation that franchisees can have saleable goodwill.

Correspondence

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A selection of correspondence from readers on topical subjects.

Hector the Collector

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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