Pillar Two rules: roadmap to compliance
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing ...
Large Corporate
Large Corporate
The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s.
Compensation and termination fees: VAT treatment of payments
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of s...
Most popular reads
Latest briefings
VAT exemption on insurance: no longer a safe bet?
Just what is insurance?
Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
Capital interests: mixed member partnerships
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
Restricted stock units: the cost of vesting
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may ho...
Disclosure to third parties: when should you share?
Tax practitioners should be aware of risk issues that can arise in their professional practices, and they should avoid t...
Subcontracting expenditure: merged R&D rules
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...
The true meaning of ‘plant’: some core capital allowance issues
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...