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The 2000 Finance Act introduced an exciting new share option scheme aimed at smaller trading companies that need to help recruit or retain key employees. Following changes to the rules

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In a previous issue of Topical Tips, we highlighted the different tax treatment that arises when a business buys vans for employees to use privately rather than cars. One area

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In Issue N0.2 of Topical Tips we explained how Business Asset Taper Relief can mean that substantial gains realised on the disposal of businesses can attract an effective tax rate

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As any businessman knows, the time when you make real money from your business is when you sell it. Obviously there are lots of issues to consider in connection with

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Company cars seem to be regarded as a soft target in the game of increasing taxes. The current tax year (ending on 5 April 2002) is the last year for