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...
Features
Features
The Windsor Framework: a new beginning for trade with Northern Ireland
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island ...
Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and e...
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Employee ownership trusts: an underused exit for business owners
Employee ownership trusts have enjoyed a surge of popularity in the last few years.
Mergers and acquisitions: the deductibility of transaction costs
This article is the second in a series of three exploring some of the tax issues faced by companies or groups ...
Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 ...
The 50th anniversary of VAT: some of the cases to celebrate
VAT is now 50 years old. That is an impressive milestone.
Land diversification: the complexity of supply
Farm diversification is, by definition, alternative land use – the supply of land for activities such as the p...
FOTRA securities: a question of residence for inheritance tax
There are not very many tools in the inheritance tax planning toolbox.
Fish and chip shops: a flawed HMRC investigation to cash-only businesses
In the more than 30 years that I have been in the tax profession, certain types of business have been seen as ...