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EMI options can be granted by independent trading companies whose gross assets do not exceed £30m. Options can be granted over shares with an
HMRC has now published the terms of reference for the GAAR Advisory Panel. The Panel will both approve HMRC's guidance on the GAAR and deliver
The concept of ordinary residence has largely been abolished for tax purposes from 6 April 2013. Instead, residence is to be determined on a
All British Overseas Territories with significant financial centres have signed up to a new strategy on tax transparency. Anguilla, Bermuda, the
In the 2013 budget, the Chancellor announced that the government would consult on changes to two aspects of the tax rules on partnerships in order to
I commented, in my blog on 15 May 2013 on the continuing controversy surrounding HMRC's deal with Goldman Sachs, in which a large amount of interest
The Upper Tribunal (UT) has decided that an operator of gyms made a supply for VAT purposes when it recovered late paid fees from members who had
The Supreme Court has held that the provision of repairs and parts by garages under motor insurance breakdown policies did not amount to a supply of
The Upper Tribunal (UT) has upheld the decision of the First-tier Tribunal (FTT) that repayments of overpaid VAT and statutory interest thereon are
In the 2013 Budget, it was announced that there was to be a consultation on changes to the zero-rating of exports from the UK. Among other things
