Featured Articles
Featured Articles
Latest Guidance
Employment_tax_img6
Employment Tax

Following various reviews of the IR35 legislation (referred to as ‘the provision of services through an intermediary’ in legislation, and ‘off payroll...

Employment_tax_img10
Employment Tax

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify...

Corporation_tax_img6
Corporation Tax

The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the...

VAT_tax_img7
Value Added Tax

The following tracker details some of the key events associated with Brexit of both general and specific relevance to the future of indirect taxes....

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of how businesses or their agents need to register for the MTD provisions. This note needs to be read in...

VAT_tax_img5
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses in order to prepare for Brexit. Please see also the following...

VAT_tax_img2
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses involved in cross-border supplies of services between the UK and...

VAT_tax_img6
Value Added Tax

This guidance note considers issues that businesses need to consider in connection with Brexit and the implementation period.The UK has negotiated a...

VAT_tax_img10
Value Added Tax

The following provides a brief overview of the main requirements of each retail scheme. Businesses with a retail turnover exceeding £130m are required...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the Point of Sale (POS) retail scheme requirements. This note should be read in conjunction with the...

Latest Guidance
Employment_tax_img6
Employment Tax

Following various reviews of the IR35 legislation (referred to as ‘the provision of services through an intermediary’ in legislation, and ‘off payroll working rules’ or...

Employment_tax_img10
Employment Tax

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify chargeability by...

Corporation_tax_img6
Corporation Tax

The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the interest expense is over...

VAT_tax_img7
Value Added Tax

The following tracker details some of the key events associated with Brexit of both general and specific relevance to the future of indirect taxes. Links to relevant...

VAT_tax_img3
Value Added Tax

This guidance note provides an overview of how businesses or their agents need to register for the MTD provisions. This note needs to be read in conjunction with the...

VAT_tax_img5
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses in order to prepare for Brexit. Please see also the following guidance notes:•Brexit...

VAT_tax_img2
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses involved in cross-border supplies of services between the UK and the EU in connection...

VAT_tax_img6
Value Added Tax

This guidance note considers issues that businesses need to consider in connection with Brexit and the implementation period.The UK has negotiated a Withdrawal Agreement...

VAT_tax_img10
Value Added Tax

The following provides a brief overview of the main requirements of each retail scheme. Businesses with a retail turnover exceeding £130m are required to use a bespoke...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the Point of Sale (POS) retail scheme requirements. This note should be read in conjunction with the following guidance...