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KEITH GORDON MA, ACA, CTA investigates the complexities of the Revenue's rights to call for taxpayer information.
KEITH M GORDON MA, ACA, CTA identifies another possibility of double tax relief for holders of employee share options.
AS CONTROVERSY REIGNS over the correct capital gains tax treatment of unapproved share options following the Court of Appeal decision in Mansworth v Jelley , this is an ideal opportunity to consider the impact of a recent change to the income tax treatment on the exercise of unapproved share options, and an intriguing possibility of unexpected additional income tax relief for some optionholders.
What have jockeys and accountants got in common? KEITH GORDON MA, ACA, ATII provides the answer in a review of section 775, Taxes Act 1988.
KEITH GORDON MA, ACA, CTA explains why the anti-avoidance provisions in section 776, Taxes Act 1988 may sometimes prove beneficial to the taxpayer.
KEITH GORDON MA, ACA, ATII charts the progress of self-assessment since its inception five years ago.
KEITH GORDON MA, ACA, CTA examines the tax rules relating to personal pension contributions.
KEITH GORDON MA, ACA, CTA examines the tax rules relating to contributions to personal pension plans.
SOME YEARS AGO, the BBC used to have a pronunciation department, whose task was to ensure that all of the Corporation's newscasters and journalists dealt correctly with foreign names. A particular example was an African tribal leader whose name caused particular difficulty. Eventually, the employees managed to pronounce his name with confidence, only to report the next day that he had been assassinated.
KEITH GORDON MA, ACA, ATII investigates a quirk in the rules relating to corporation tax self-assessment penalties
KEITH GORDON ATII, ACA reports the case of HSBC Life (UK) Limited v Stubbs and related appeals.
When corporation tax self assessment was introduced with effect from 1 July 1999, it adopted many of the provisions that existed under corporation tax pay and file.
