March - Private Client Briefing from Tax Journal

Posted on 03 April 2017. Source: Tax Journal

March - Private Client Briefing from Tax Journal

Speed Read: The chancellor announces in the final Spring Budget a reduction in the dividend allowance, the abolition of class 2 NICs, a widening of the DTTP scheme and measures for promoters of tax avoidance schemes. In Davies, the FTT finds in favour of HMRC on the tax treatment of ‘cashless for cash’ share options. The trustees in RBC Trustees (CI) Ltd succeed in a rectification application but with a reminder that a mistake merely as to the tax consequences of executing a deed of appointment will not in itself constitute grounds for rectification. Finally, three new Spotlights are issued by HMRC in pursuit of disguised remuneration schemes.

To view the full article, please click here.

How can we help you?

How can we help you?

Subscribe: I'd like to keep in touch

If your enquiry is urgent please call +44 20 3321 7000

I'm a client

Please enter your first name
Please enter your last name
Please enter your enquiry
Please enter a value

I'm looking for advice

Please enter your first name
Please enter your last name
Please enter your enquiry
Please select a department
Please select a contact method

Something else

Please enter your first name
Please enter your last name
Please enter your enquiry
Please select your contact method of choice