Adam Craggs (RPC) takes a look at the First-tier Tribunal decision in Rotberg, and the extent of the tribunal’s jurisdiction
Sarah Nicholson answers a query on the impact of the proposed measures on share option gains
Chris Bates and Julia Lloyd analyse the recent First-tier Tribunal decision in TLLC, part of a VAT group including the Travelodge hotel chain business, and the implications of the decision.
Martin Mann answers a query on the receipt of an earn-out by a sole shareholder of a holding company selling a trading subsidiary.