Since 1927 the leading authority on tax law, practice and administration

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

Show

12

Results

Newsletter sign-up Subscribe

READERS' FORUM premium icon

Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

back to top icon