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Sara Cohen

Sara Cohen is a tax partner at Lewis Silkin LLP. She can be contacted by telephone on 020 7074 8200 and via email

ARTICLES

Correspondence from readers on topical subjects.

Buybacks revisited

The Office of Tax Simplification’s proposals for pruning unapproved share schemes

SARA COHEN considers a route to private company share buybacks

Private equity industry can breathe a sigh of relief in the light of a recent HMRC statement on ratchet arrangements, says SARA COHEN.

International Employment

The OECD Solution

SARA COHEN reviews recent OECD proposals for the tax treatment of stock options for internationally mobile employees.

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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?

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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

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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

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