In Alan Castledine v HMRC [2016] TC04930 it was decided that deferred shares fell within the meaning of 'ordinary shares' for CGT Entrepreneurs’ Relief.
Panama Papers: HMRC
Following the media leak of some 11.5 million documents from Panamanian offshore service provider and law firm Mossack Fonseca, HM Revenue & Customs (HMRC) has responded to the story.
Distributions consultation: government responds
The government has published responses to its recent consultation on company distributions and made some minor amendments to new rules on distributions proposed in the Finance Bill 2016.
Nichola's SME Tax w-update 24 March 2016
Happy Easter,
This time we feature a couple of guides commissioned by subscribers; thank you G and J for your suggestions on PSCs and pensions and also to M for your link to the Sun's story on One Direction.
Nichola's SME Tax w-update 18 March 2016
Hello
This time we bring you our 2016 Budget summary, and also a new guide: "Year end top 10 for OMBs". The chancellors numerous changes to the tax system mean that tax motivated actions are dominating many small businesses.
Budget 2016: at a glance
Budget 2016: summary of key new measures announced this week by the chancellor.
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