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John Mclean

ARTICLES

What happens when business entity classifications conflict? JOHN MCLEAN discusses the double taxation implications

REBECCA ARMOUR and JOHN McLEAN look at the capital gains tax treatment of employee benefit trusts when share options are exercised

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NEWS

Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22%

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Deadline dates for February 2025

CASES

Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest

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This week's opinion: 16 January 2025 Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses

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