Weekly highlights

Weekly highlights guidance:

This Practice Note draws together content on the fiscal events throughout the tax year 2019–20 starting with the release of draft provisions for Finance Bill 2020,...

Practice Note

What are performance conditions and why might they need amending? A performance condition is a pre-set condition which must be satisfied before the award holder is able...

Practice Note

The government has announced a number of measures in response to the coronavirus (COVID-19) crisis. For further details, see Practice Notes: Coronavirus (COVID-19)...

Practice Note

The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax regime, or that HMRC is...

Practice Note

The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax regime, or that HMRC is...

Practice Note

UPDATE (12/5/20): The Chancellor announced on 12 May that the CJRS will be extended to 31 October 2020. New flexibility allowing those furloughed to return to part-time...

Practice Note

UPDATE (12/5/20): The Chancellor announced on 12 May that the CJRS will be extended to 31 October 2020. New flexibility allowing those furloughed to return to part-time...

Practice Note

Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus (COVID-19) outbreak....

Practice Note

UPDATE (15/5/20): On 13 May 2020, HMRC announced that applications for the Self-Employment Income Support Scheme (SEISS) via its online service had opened. Qualifying...

Practice Note

What is an underwater share option? 'Underwater option' is the term used to describe a share option (granted under any share option scheme) which has an exercise price...

Practice Note
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