The unprecedented confusions in the IR35 rules
The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or not) contrac...
Large Corporate
Large Corporate
R&D relief: the impact of changes due in April 2023
Research and development (R&D) tax relief is in the news a lot these days, not always for the right reasons....
Enterprise zone allowances: the basis of a ‘golden contract’
In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision i...
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The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day....
The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.
UK transfer pricing section 147: the arm's length principle
Transfer pricing enquiries and disputes in the United Kingdom often involve extensive information requests, protracted c...
Going for growth: examining the 'fiscal event'
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant ...
Disguised distributions: Private equity considerations
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies...
How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
Tidying your group structure to eliminate unnecessary holding structures and dormant companies
Group structures grow over time, particularly in acquisitive groups.