Features

Further evolution

Are you prepared for the Patent Box regime changes? Patent Box potentially applies to any company with a qualifying pat...

Double checking

As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensatio...

A sledgehammer approach

Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governin...

OMB

What lies beneath

Whether you agree with the principles behind accelerated payment notices (APNs) or not, with HMRC expecting to issue som...

Cause and effect

On 26 May 2016, the Court of Justice delivered the long-awaited judgment in Case C-607/14, Bookit Limited v HMRC (Bookit...

The Terminator

It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of ...