A new philosophy of tax
On 2 July, the Office of Tax Simplification published its report on ‘Making better use of third party data: a ...
Features
Features
An unintended pitfall?
There are many reasons why a shareholder may give shares away, including as part of a succession plan to provi...
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Pay attention to the letter
One of the biggest factors in claims against professionals is the issue of the engagement letter and the scope...
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
Building on brownfield incentives
Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously de...
The tax landscape of farming
It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic...
The feeling of relief
We know that for many unincorporated businesses the last tax year has been a tough period to have been trading...
Political cogs are turning
Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital eco...
Charging towards the future
Electric vehicles are gaining traction in the UK.