settlement legislation

A director with a controlling interest in his family company has gifted shares to his adult children who are currently still in full time education.

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Lecturer and TAXtv presenter Tim Good warned practitioners this month about unwelcome complications arising from the recent

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The First-Tier tribunal found in favour of a couple who faced tax assessments of nearly £20,000 on dividends that HMRC claimed were paid as part of a settlement under s660a of the Income and Corpor

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 I have a successful one man band IT company client.  The sole director would have been even more profitable last year if he had not had to spend so much time on administration.

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The official version of the full judgment in the 'Arctic Systems' case of Jones v Garnett has

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