Charities are making an increasing return to fundraising activities and in-person events and now is the time to ensure you are getting the most out of your charity’s Gift Aid claim.

Welcome to our quarterly roundup of Tax Disputes & Resolutions news, updates and more, from July to September 2023.

Barely a week goes by in the world of employment tax without some reference being made to the off payroll working (IR35) rules.

Divorcing couples have long faced challenges related to the division of assets, especially concerning Capital Gains Tax (CGT). The new rules which came into effect on 6 April 2023 give divorcing couples and civil partners more time to transfer assets between them without incurring CGT.

Animal and environmental charities are usually reliant on the generosity of individual donors to fund their ongoing charitable work, with little funding usually available from institutional donors or from service based activities.

Nudge letters represent HMRC’s ‘One to Many’ approach – a single communication which is sent to many taxpayers who have been identified concerning a specific tax risk. Nudge letters provide HMRC with a cost-effective way to communicate with many taxpayers.

Employee options often play a key role in M&A transactions and need to be considered by all parties. We consider some key issues to be aware of: Which options will be exercised as part of the deal? How will the exercise price be funded? Tax pitfalls and opportunities Which options will be exercised? When a […]

As of 6 April 2023, changes have been made to HMRC tax-advantaged option schemes. These changes are summarised here: Company Share Option Plan (CSOP) value limit – increased from £30k to £60k per employee. CSOP removal of restrictions on share class to be used. Employee Management Incentive (EMI) removal of requirement to sign a working […]