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Welcome to the December 2024 edition of our UK Tax Round Up. This month has seen interesting decisions on the basis for rescission of an arrangement with adverse tax consequences, the treatment of a loan from an EBT, the tax status of a payment relating to resignation as a director and the meaning of interest in the context of a redress payment.
on December 2024
on December 19, 2024
on December 18, 2024
on December 13, 2024
on December 4, 2024
on December 3, 2024
Welcome to the November 2024 edition of our UK Tax Round Up. This month has seen publication of the Finance Bill 2024-25 and interesting cases on the loan relationship unallowable purpose test and the extent that tax applies to employment settlement payments. In addition, HM Treasury is asking for responses to its proposed changes to the carried interest tax rules, which will take effect from 6 April 2026.
on November 2024
on November 14, 2024
on October 24, 2024
on October 18, 2024
