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...
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
We have all needed to face the impact of Covid on both our working lives and personal lives.
The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme ...
Aligned with the global focus on environmental, social and governance (ESG) issues, and with the aim of stimulating the ...
As the temporarily increased annual investment allowance (AIA) is due to revert to the standard £200,000 AIA limit from ...
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
Emissions trading is a market based approach to controlling the production of carbon dioxide and other greenhouse gases....
On several occasions recently, I have been asked the following question in some shape or form: ‘Can a company redomicile...
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...
The original Self-Assessment code was drafted almost 30 years ago and it might be said that its age is showing in places...