Good sense prevails in PPR claim!

From time to time, HMRC has sought to apply tax legislation and their own guidance in an extremely literal and non-commonsensical way. This…

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Mind the Gap: EMI options cannot be granted now!

Last week HMRC published an Employment Related Securities bulletin that could have important consequences for companies which offer EMI options, and…

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The new regime for corporation tax losses

Happy New Tax Year to everyone! We start the first tax bite of 2018/19 on a positive note, with a look…

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