New tax rules affecting users of EBT schemes

Tucked away in the March Budget were two significant changes affecting users of Employee Benefits Trusts (EBT) schemes.   New tax charge…

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An Entrepreneurs’ Relief muddle

Readers may recall our recent tale of Entrepreneurs’ Relief woe regarding the case of Alan Castledine – see here.  This was…

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VAT on professional fees invoiced to one party but paid for by another

The Issue The Supreme Court has published its decision in the Airtours Holidays case, which concerns an issue that often confounds…

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EIS gains deferral is now not just a deferral

EIS Deferral relief If you acquire EIS shares then it is possible to defer gains in the previous 36 months until…

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