Making Tax Digital for Income Tax: how will we fit it all in?
I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involv...
Personal tax
Personal tax
Negotiating the statutory maze governing employment status
The key components of a tax system are law enacted by a democratic parliament; collection and enforcement by an independ...
Non-reportable employee benefits and PAYE Settlement Agreements
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
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The loss-carry back rules following an increase in earlier profits
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
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 to look at ...
Embiricos: the scope of partial closure notices
The original Self-Assessment code was drafted almost 30 years ago and it might be said that its age is showing in places...
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. The Statemen...
Special purpose acquisition companies and employment related securities
When we talk about employment related securities, we usually think about shares being acquired by employees....
Avoiding enforcement action due to tax debt
Over the past two years, and in response to the extraordinary challenges faced by many taxpayers as a result of the Covi...