The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Frame...
Features
Features
Electric vehicle company car schemes: the impact on employees and employers
Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions a...
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...
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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’. ...
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 no...
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 reason...
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 Ban...
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 ...