Enterprise management incentive schemes: some common pitfalls
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses t...
Employment Tax
Employment Tax
How to use P11Ds: reporting obligations for benefits
Often considered to be a simple process, employee benefits reporting can be complex.
The Spring Statement: Capital, People, Ideas
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. Th...
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Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed. ...
Salaried partner, hidden tax charge
It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships...
When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFT...
A private matter
The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that med...
Autumn Budget 2021
Personal taxTax rates and allowances for 2022/23
Our Mutual Friend
In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s deci...
When the board are abroad
Now the world is starting to return to some form of normality and people are returning to offices, we expect t...