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CLAWBACKS


Selling an EOT-owned company: when can it be done and what are the consequences? premium
Card image David Pett
David Pett (Temple Tax Chambers) discusses the trustee’s duties to consider what is in the best interests of the beneficiaries as a class, how the sale proceeds are to be distributed and the tax consequences of any sale.
22 May 2024
Taxing excess Covid-19 support payments starpremium
Card image Richard Morley
Card image Helen Adams
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
25 August 2020
Negative earnings: how wide is their scope? premium
Card image Nigel Doran
The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).
22 July 2020
Martin and tax on remuneration clawbacks
Card image Mark Groom

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

2 October 2014
What's missing from the Budget?
Card image Paul Stainforth

Views from tax professionals on missed opportunities in the Budget.

28 March 2013
EDITOR'S PICKstar
NEWSRSS Read all
NICs Bill published
19 November 2024
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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