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Liz Mccarthy
ARTICLES
Sense of proportion
LIZ MCCARTHY considers the EU challenge to UK provisions on transfers of assets and non-UK close company gains
Employment-Related Securities and Unlisted Companies
By Ken Moody CTA; £49.95
Sharing success
LIZ MCCARTHY looks at the tax charges that can arise on employee share schemes, and how they can be mitigated
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON
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New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown