Features

24 November 2022

Approaching the end of 2022, we now have the chance to examine the repercussions of our fourth ‘budget’ this year.

The tax rules that lie behind Pillar One and Pillar Two
24 November 2022

We examine the tax rules that lie behind Pillar One and Pillar Two, and ask where we are now in the move towards a new global framework.

Electric vehicle company car schemes: the impact on employees and employers
23 November 2022

With the cost of living playing such a vital part in our decision making process, we explore the impact of electric vehicle company car schemes on both employees and employers.

Construction Industry Scheme: determining mainstream and deemed contractors
23 November 2022

One of the potential pitfalls involved in the Construction Industry Scheme revolves around the issue of whether a contractor is a mainstream or deemed contractor. We examine why it is so important to get this right.

Input tax: the need for deals to be properly structured
21 November 2022

We consider two recent tribunal cases where input tax was unnecessarily lost by the taxpayers because deals were not properly structured.

Calculating capital gains tax on property in cases of separation or divorce
21 November 2022

We consider the complex issues that impact the calculation of capital gains tax on property in cases of separation and divorce.

Changes to Class 2 NICs: the implications for traders with lower profits
21 November 2022

We consider the 2022/23 changes that will apply to Class 2 National Insurance for self-employed individuals with lower profits and how to see through the practical implications that may arise.

The unprecedented confusions in the IR35 rules
21 November 2022

The IR35 rules have always been complex but the back and forth changes in recent months are unprecedented. We take a look at where we are now – and a brief explanation of how we got here.

R&D relief: the impact of changes due in April 2023
21 November 2022

A number of changes to R&D reliefs are due with effect from April 2023. We examine what these changes will entail, and whether they will impact levels of suspicious activity in the relief sector.

New Alcohol Duty Bill: changes to the duty structure for alcohol
21 November 2022

We examine the changes to the duty structure for alcohol that are to be introduced by the new Alcohol Duty Bill, as well as the reduced rates for smaller producers and low alcohol products.