Articles by Tom Minnikin
Tom is a Chartered Tax Adviser specialising in tax issues facing owner managed businesses and entrepreneurs. He can advise on all types of issues regarding business and share ownership structures, corporate reorganisation and exit planning. Tom is also our in-house capital allowances expert, and has built up a number of links with local surveying firms to maximise claims.
+44(0)161 927 3856
tom@forbesdawson.co.uk
New tax rules affecting users of EBT schemes
31st May 2016
Posted in Articles, Business Tax, Employee Incentive Arrangements, Employment Tax by Tom Minnikin
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
23rd May 2016
Posted in Articles, Business Tax by Tom Minnikin
Readers may recall our recent tale of Entrepreneurs’ Relief woe regarding the case of Alan Castledine – see here. This was…
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Deferred shares and Entrepreneurs’ Relief
22nd March 2016
Posted in Articles, Business Tax, Employment Tax, Featured Articles by Tom Minnikin
There’s an old saying about London buses. You wait a while and then … Following on from our recent Tax Bite,…
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Less haste, more Entrepreneurs’ Relief
14th March 2016
Posted in Articles, Business Tax, Employment Tax, Featured Articles by Tom Minnikin
A recent Tribunal case (John Kenneth Moore v HMRC [2016] TC04903) illustrates how forgetting small details can lead to very costly…
Read moreUsing R&D relief to get capital allowances
19th December 2015
Posted in Articles, Corporation Tax, Featured Articles, R&D by Tom Minnikin
Last week we spoke about how companies are potentially missing out on hundreds of thousands of pounds of tax relief by…
Read moreNew advance assurance facility for small company R&D claims
12th December 2015
Posted in Articles, Corporation Tax, Featured Articles, R&D by Tom Minnikin
Last week HMRC announced a new Advance Assurance facility for small companies who are considering making an R&D claim but are…
Read moreBe quick – Annual Investment Allowance set to fall
11th November 2015
Posted in Articles, Business Tax, Capital Allowances, Corporation Tax, Featured Articles, Property Tax by Tom Minnikin
The Annual Investment Allowance (AIA) – the maximum amount of business expenditure that can be fully deducted on qualifying plant and…
Read moreAre dividends always the best form of remuneration? Maybe not for boffins!
1st September 2015
Posted in Articles, Business Tax, Corporation Tax, Featured Articles, R&D by Tom Minnikin
It is generally more tax efficient to extract funds from a company by dividends rather than taking a salary (dividends are…
Read moreTax Bite – Companies should not dismiss research and development tax claims so easily
20th November 2013
Posted in Articles, Business Tax, Corporation Tax, Featured Articles, R&D by Tom Minnikin
We are seeing lots of companies who are throwing money away by not claiming research and development reliefs that they are…
Read moreLandfill tax – HMRC forced to reconsider new guidance in light of industry feedback
6th November 2013
Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Tom Minnikin
We write to report on the outcome of a recent HMRC consultation on various issues concerning the landfill tax. In September…
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