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Nigel Holmes

Nigel Holmes is director of tax at innovation funding specialist Catax (a Ryan company). He can be contacted by email: nigel.holmes@catax.com.

ARTICLES

Don’t be so negative

Demand for detail

Stamping out misuse

Bringing R&D home

Cap on relief

Unexpected wins

Boxing clever

Reacting to changes

The current state of play on the taxation of loans from employment benefit trusts and the action that should be considered.

The decision of the Court of Session on employment benefit trusts.

What next for HMRC following their loss in the Glasgow Rangers case?

HMRC do not like employee benefit trusts. NIGEL HOLMES and GRAHAM POLES examine the state of play, problems, and planning opportunities

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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

MOST POPULAR

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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