Are we there yet?
On 9 December 2015, HMRC published a Policy Paper on restricting tax relief for travel and subsistence (T&S) for wor...
Employment Tax
Employment Tax
Chair's view, Issue 1
Welcome to this very first edition of Employment Taxes Voice.
Plan B for the Light Blues
The case involving Rangers Football Club (AG for Scotland v Murray Group Holdings Ltd (and others) [2015] CSIH 77) provi...
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Growing SMEs
Taxation seems to be moving to the top of the political agenda in the UK.
Autumn savings
The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn Statement....
Global governance
HMRC has increased their focus on non-resident directors through ‘Know Your Customer’ meetings and other forms of employ...
Dispensing with dispensations
From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, sub...
Really Troublesome Interactions
Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many busines...
Not boring at all...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Surprise, surprise
On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target ...