David Alcock

Oct 24, 2024 | taxjournal.com | Andrew Marr |Chris Etherington |David Alcock |Jonathan Riley

The government has welcomed a report published by the Independent Expert Panel on Corporate Re-domiciliation (appointed by the Department for Business) which sets out proposals for a framework for a UK corporate re-domiciliation regime and has said it intends to consult on a proposed regime design in due course.

Oct 23, 2024 | taxjournal.com | Andrew Marr |Chris Etherington |David Alcock |Jonathan Riley

In R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC [2024] UKUT 322 (TCC) (9 October) the UT granted an application by the taxpayers for cross-examination of an HMRC witness at the hearing of their judicial review. The judicial review was against the lawfulness of HMRC’s decision refusing the taxpayer’s requests for repayment under the disguised remuneration repayment scheme established by FA 2020 s 20.

Oct 23, 2024 | taxjournal.com | Andrew Marr |Chris Etherington |David Alcock |Jonathan Riley

HMRC have released updated guidance which impacts the grant of new Enterprise Management Incentive (EMI) options. The guidance sets out HMRC’s view on circumstances that could lead to a company being unable to grant new EMI options due to the existence of ‘arrangements’ that affect the company’s independence. To qualify for EMI there must be no arrangements that would result in a company losing its independence.

Oct 22, 2024 | lawgazette.co.uk | David Alcock

For too long, the laws that apply to co-operatives and community benefit societies (often described as ‘mutuals’) in the UK have remained largely unchanged, but at last change is afoot and it is an opportunity that must not be missed. Following a short delay, the Law Commission has completed a review of the Co-operative and Community Benefit Societies Act 2014. The commission has published its findings and some proposals in a consultation document, inviting comments by 10 December.

Oct 22, 2024 | taxjournal.com | Andrew Marr |Chris Etherington |David Alcock |Jonathan Riley

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