A yellow card for IR35? What the Lineker case means for HMRC
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been...
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been...
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island ...
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and e...
Employee ownership trusts have enjoyed a surge of popularity in the last few years.
This article is the second in a series of three exploring some of the tax issues faced by companies or groups ...
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 ...
VAT is now 50 years old. That is an impressive milestone.
Farm diversification is, by definition, alternative land use – the supply of land for activities such as the p...
There are not very many tools in the inheritance tax planning toolbox.
In the more than 30 years that I have been in the tax profession, certain types of business have been seen as ...