Featured Articles
Featured Articles
Latest Guidance
Personal_tax_img7
Personal Tax

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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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...

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....

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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...

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...

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...

Employment_tax_img8
Employment Tax

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...

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...

Latest Guidance
Personal_tax_img7
Personal Tax

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_img8
Employment Tax

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...

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...