Construction Industry Scheme: determining mainstream and deemed contractors
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
Features
Features
Input tax: the need for deals to be properly structured
VAT on deals involving three parties has always been a hotbed of potential problems.
Calculating capital gains tax on property in cases of separation or divorce
During a marriage ceremony, we are likely to have heard the phrase: ‘...let no man put asunder’.
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Changes to Class 2 NICs: the implications for traders with lower profits
It has been a busy year for changes to National Insurance contributions (NICs).
The unprecedented confusions in the IR35 rules
The rules relating to off-payroll working and IR35 have long been a contentious issue for self-employed (or not) contrac...
R&D relief: the impact of changes due in April 2023
Research and development (R&D) tax relief is in the news a lot these days, not always for the right reasons....
New Alcohol Duty Bill: changes to the duty structure for alcohol
Many years ago, HM Customs and Excise’s Revenue Duties Divisions found themselves relocated from the South Bank of the T...
Enterprise zone allowances: the basis of a ‘golden contract’
In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision i...
Life after retirement: your tax qualifications
As I was drafting this article, I found that my uncle, a former RAF engineer, had greeted the news of his terminal diagn...
The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day....