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Income Tax

Sabaratnam Deveraj (TC03834)

Anonymous views sought on employee benefits revamp

Complying with real time information when monthly pay receipts are uncertain

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

Is a fraudulent sale of assets, later reinstated, a capital gains tax disposal?

PG Tindale v CRC, Upper Tribunal (Tax and Chancery Division)

P Figg (TC3703)

Isocom Ltd and GH Tahmosybayat (TC3696)

The importance and usefulness of employee-ownership trusts

Green (TC3525)

Employee share option schemes look set to become simpler for companies to handle, as the government considers implementing a recommendation from the Office of Tax Simplification (OTS).

A consultation document seeks views on a new vehicle to make it easier for businesses wishing to manage their workers’ share arrangements and create a market for employee shares.

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