The Border Target Operating Model: animal and plant products
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2...
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Negotiating R&D relief: practical pointers
HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24....
Landlord contributions to tenants: the commercial aspects of a lease deal
This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’....
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Fee disputes: how to avoid them and the impact of credit control
All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to oth...
Making Tax Digital for Income Tax: private beta testing
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents ...
The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s.
Furnished holiday lettings: tax advantages eliminated
UPDATE: Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy...
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...
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...
COP 9 investigations: suspected tax fraud
The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud...