In Bank Mellat v Her Majesty’s Treasury [2019] EWCA Civ 449 the Court of Appeal explored the interaction of English law and foreign laws in terms of access to sensitive evidence.
SME Tax News
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This time we are looking at shares, from share purchases to reorganisations.
In Vermilion Holdings Limited v HMRC [2019] TC07077, the First Tier Tribunal (FTT) found that share options granted to a director were not Employment-Related Securities. They were not issued by reason of his employment.
In Bostan Khan v HMRC [2018] TC0752, an individual who personally bought out controlling shareholders found that the subsequent purchase by his new company of his shares did not qualify for Capital Gains Tax (CGT) treatment. His subsequent attempt to claim that the transaction was a trade failed too.
We are happy to promote some exciting job vacacancies in tax for the amazing tax charities: TaxAid and Tax Help for Older People.
In Philip Hunt v HMRC [2018] TC02528, the First Tier Tribunal (FTT) decided that the Entrepreneurs’ Relief test for a percentage holding in a company’s ‘ordinary share capital’ should be measured by nominal value rather than the number of shares in issue.
What was the difference between the facts and circumstances of the recent IR35 decisions on radio and TV hosts, Kay Adams, Lorraine Kelly, Christa Ackroyd and Eamonn Holmes?
In Atholl House Productions Limited v HMRC [2019] TC07088 the FTT found that TV presenter Kay Adams was not subject to IR35; she was an independent provider of services carrying on a profession on her own account.
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This week we have something of an employment taxes special. It is now P11D season and probably a good time for an employer to consider a compliance review of the previous year and an audit of your systems.
Block of fees for sale, sole traders within self assessment trading under the VAT threshold. West Dorset, grf £28,000. An ideal purchase for someone wishing to expand their practice or for a semi-restired accountant.