Voluntary disclosures: how to correct mistakes in tax payments
The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Exchequer....
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Beneficial loans: the importance of getting your timing right
I can remember the first time that I came across an assessment in relation to a loan to a participator....
Introducing VAT liabilities: a wrong turn for supply classification
The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential ...
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Combining employee ownership trusts with share schemes: a complicated compound
More and more is being written about employee ownership trusts and the tax incentives available when establishing them (...
Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...
Working for yourself: life as a sole practitioner in tax
The last few years have driven many of us to take stock of our lives – from assessing the way our careers are unfolding ...
How to achieve net zero: the practical issues faced by UK businesses and households
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidm...
The impact of a defined benefit pension scheme on transfer pricing
The complexities surrounding transfer pricing and defined benefit pension scheme arrangements are not new....
Disability and the tax system: guidance
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG v...
Merger and acquisitions: the deductibility of interest and finance costs
This article is the final piece in a series of three exploring some of the tax issues faced by companies or groups in re...