The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.
OMB
OMB
Going for growth: examining the 'fiscal event'
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most si...
Disguised distributions: Private equity considerations
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned...
Most popular reads
Latest briefings
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...
The Construction Industry Scheme: avoiding unintended pitfalls
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from...
Stressed and distressed businesses: weathering the storm
Over the past few years, businesses have been presented with an unprecedented array of challenges. ...
Environmental, social and corporate governance: why tax is pivotal
ESG – environmental, social and corporate governance – is the common banner under which sustainable, ethical a...
The tax gap between what is paid and what is owed to HMRC
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and wh...
Managed service companies: what exemptions apply?
There has been a significant amount of coverage in accountancy and contractor press and forums recently on man...
The temporary workplace: applying the intention or expectation test
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis...