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Tax Aware

Issue 6: July 2018

Tax Aware
Innovation in the Tax System Post

Innovation in the Tax System

Publications from the Office for Tax Simplification ("OTS") often lead to changes in UK tax law... The recent Business Lifecycle Report looks at key events in the lifecycle of a business and considers the 'complex patchwork' of tax charges and reliefs that occur at different stages in a business's life.

Pimlico Plumbers Ltd v Smith Post

Pimlico Plumbers Ltd v Smith

The Supreme Court in Pimlico Plumbers Ltd v Smith [2018] UKSC 29 held that a heating engineer whose contract described him as self-employed was actually a 'worker' which entitled him to certain rights of an employee.

Employee Share Plans – What are the Options? Post

Employee Share Plans – What are the Options?

Faced with the prospect of Enterprise Management Incentive ("EMI") plans not being approved by the European Commission, for a period of around one month, many of our clients were concerned with how they would be able to incentivise their key people through tax efficient equity plans.

Kyte – how to treat HMRC assurances that fall short of a contractual agreement Post

Kyte – how to treat HMRC assurances that fall short of a contractual agreement

Taxpayers may settle tax disputes with HMRC by way of contractual agreement and the normal rules of contract law govern whether a binding agreement has been reached. However, the High Court's judgment in Kyte v HMRC [2018] EWHC 1147 (Ch) is a reminder that even when a taxpayer believes a dispute with HMRC has been settled, issues can sometimes still arise.

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