On 15 May the First-tier Tax Tribunal released its judgement in the case of Landlinx Estates Ltd (Landlinx). The case is significant, not because of the result, but because HMRC took the case in the first place. It has long been the position that the grant of an option to acquire land (a call option) […]

This article was last updated on 18 June at 10:00.

We are pleased to share our recordings from the ‘Hedge Tax Tuesdays’ webinar series, presented by haysmacintyre and Hansuke. The webinars brought together industry experts every Tuesday for four weeks to offer insights to help guide businesses through their tax obligations, in a time when there are many other demands. To view, please click on the copy below detailing […]

Article by Natasha Frangos, Partner, Head of Corporate, and Head of Creative, Media and Technology posted in the June 2020 edition of Boutique magazine.

This article was last updated on 11 June at 10:30.

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To support employees who are working from home and need to purchase home office equipment as a result of the COVID-19 outbreak, a temporary tax exemption and National Insurance disregard will come into effect to ensure that the expense will not attract tax and NICs liabilities where reimbursed by the employer. The expenditure must meet […]