IntroductionThis note outlines what happens at a Tribunal appeal hearing.Before you read this note you should read the Appealing an HMRC decision:...
The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been...
IntroductionEmployment-related securities (ERS) broadly means that the shares or securities in question are acquired in connection with an employment....
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...
The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...
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...
For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17...
Following various reviews of the IR35 legislation (referred to as ‘the provision of services through an intermediary’ in legislation, and ‘off payroll...
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify...
The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the...
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....
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...
IntroductionEmployment-related securities (ERS) broadly means that the shares or securities in question are acquired in connection with an employment. The term...
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...
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...
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...
For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17 March 2020, the Chief...
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...
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...
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...
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