Perils of an unauthorised payment
The taxation of pension schemes was thoroughly overhauled in the Finance Act 2004 with the new rules coming in...
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Fixing the furlough headache
On 20 March 2020, the Coronavirus Job Retention Scheme (CJRS) was introduced to provide a support grant for al...
A better business landscape?
This article considers how the changes announced at the Spring Budget to the intangible fixed assets (IFA) reg...
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Practical assistance for struggling taxpayers
The financial implications of the Coronavirus pandemic continue to affect individuals and businesses, many of ...
The walls are crumbling
The traditional approach to transfer pricing has been that it does not apply to equity transactions, such as t...
All bets are off
In Fisher v HMRC [2020] UKUT 62 (TCC), Philip Baker QC and Rory Mullan successfully represented taxpayers Step...
The true cost of a gift
When a couple gets divorced, assets are often transferred between them to satisfy financial claims. ...
Terminator 2
Although always a business risk, the current Coronavirus crisis is likely to have caused (or will lead to) the...
Easy to understand?
The National Minimum Wage and the more recently introduced National Living Wage should be simple to understand...