INCOME-TAX

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.

Greg Smythe

Kashif Javed

Kashif Javed and Greg Smythe (KPMG) review recent developments to HMRC’s draft guidance on the hybrid mismatch rules.

Kevin Offer

Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) reviews the proposals on company distributions, which would amend the transactions in securities rules and introduce a new targeted anti-avoidance rule.

Chris Sanger

Chris Sanger (EY) reflects on the role that salary sacrifice arrangements play in delivering tax policy incentives.

Much has been made in the press about restaurant tipping, with many restaurants being ‘named and shamed’ for helping themselves to their workers’ tips. But could the greatest beneficiary here be the taxman? asks Bill Longe (Baker Tilly).

Zoe Fatchen

Zoe Fatchen (Wragge Lawrence Graham & Co) sets out the key features of EIS and SEIS for individuals seeking qualifying commercial investment opportunities and provides some practical tips for advisers.

Mark Groom

Karen Toora

Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.