If you hold EMI options and are considering exercising them before 5 April 2012, you may wish to consider the proposed changes in the rules concerning CGT entrepreneurs’ relief for shares acquired through the exercise of an EMI option after that date contained in the Budget.

HMRC is clamping down on the engagement of self-employed workers.

With effect from 6 April 2012, there has been a reduced rate of inheritance tax (IHT) of 36% chargeable on death, provided that at least 10% of the net estate has been left to a qualifying charity.

As the flood waters recede, it is important that those affected take advice on the tax implications of any damage that their property may have incurred.

Recent changes to the EIS rules could spell good news for businesses wishing to spur their growth.

Esporta has won an important case before the First Tier Tax Tribunal, establishing that payment arrears recovered from members in breach of their contracts are free of VAT.

HMRC has launched a disclosure campaign aimed at those who have not declared tax on the sale of a property. September 2013.

HMRC's contractual disclosure facility came into force on 1 February 2012.

Since the dawn of the desktop computer, massive advances in obtaining information have been made by tax officials around the world.

HMRC continues to pursue outstanding tax liabilities arising from offshore assets through its recently set up Offshore Co-ordination Unit (OCU).

In June 2010 the Tax Health Plan (THP) came to a close. This plan had enabled medical professionals with undisclosed tax liabilities to settle their affairs with a fixed penalty of only 10%.

In 2008 HMRC embarked on the biggest change in its compliance powers for over a decade, which involved strengthening its powers and updating the various penalties it could charge, particularly for incorrect tax returns and late payments.

An offshore investment bond can be an attractive wrapper through which to hold your investments due to the tax deferral opportunity provided, particularly in view of the penal tax environment for higher earners.

On 10 May 2012, just a week after the Lebara decision which suggested that the current UK rules on vouchers are not in line with European law, HMRC released its Brief 12/2012.

Make the most of IHT reliefs while they're still available. Following its recent review of tax reliefs the Office of Tax Simplification recommended a full-scale review of IHT rather than a piecemeal review of individual IHT reliefs.

Identifying capital allowances can add significantly to cash flow benefits for profitable businesses.

The recent CJEU judgment in "Field Fisher Waterhouse" did not provide a decision but referred the case back to the UK courts.

This will provide an additional incentive for companies to commercialise existing patents and to develop new innovative patented products

Following a consultation by HMRC over the summer and an announcement in the Chancellor’s Autumn Statement, HMRC has today published the proposed legislation to implement the cost sharing exemption.

With pensions capped, offshore regular investment accounts offer a tax-efficient alternative for savers.