Featured Articles
Featured Articles
Latest Guidance
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3 Jun 2020

IntroductionThis note outlines what happens at a Tribunal appeal hearing.Before you read this note you should read the Appealing an HMRC decision:...

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3 Jun 2020

The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been...

Personal_tax_img3
3 Jun 2020

IntroductionEmployment-related securities (ERS) broadly means that the shares or securities in question are acquired in connection with an employment....

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2 Jun 2020

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the...

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1 Jun 2020

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...

OMB_tax_img8
1 Jun 2020

A franchise is the grant of a licence to carry on a ‘copycat’ business by a business (the ‘franchisor’) to a purchaser (the ‘franchisee’). The...

Employment_tax_img6
15 Apr 2020

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
15 Apr 2020

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
15 Apr 2020

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
15 Apr 2020

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

Latest Guidance
OMB_tax_img6
Owner-Managed Businesses

IntroductionThis note outlines what happens at a Tribunal appeal hearing.Before you read this note you should read the Appealing an HMRC decision: outline guidance note....

OMB_tax_img8
Owner-Managed Businesses

The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been identified and reported...

Personal_tax_img3
Personal Tax

IntroductionEmployment-related securities (ERS) broadly means that the shares or securities in question are acquired in connection with an employment. The term...

VAT_tax_img6
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the end of the Brexit...

OMB_tax_img7
Owner-Managed Businesses

The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK.A...

OMB_tax_img8
Owner-Managed Businesses

A franchise is the grant of a licence to carry on a ‘copycat’ business by a business (the ‘franchisor’) to a purchaser (the ‘franchisee’). The franchisee would, for...

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...

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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...