Short Term Business Visitors (STBV)
Over the last few years, the trend among multinational groups has been towards increasing numbers of business visitors a...
Features
Features
National Minimum Wage/Living Wage
It is tempting to think of the minimum wage legislation as not being a problem for any business paying more than the fol...
Taxation of termination payments
The new rules for the tax and Class 1 National Insurance contributions (NIC) treatment of termination payments took effe...
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Latest briefings
Links in a chain
It’s just over a decade since the arrival of Bitcoin and the cryptocurrency frenzy, and even the most passionate advocat...
Devolving taxes: learning from the Scottish experience
Introduction The Scottish Taxes Policy Forum (STPF) has been formed in order to collaborate on technical analysis of Sc...
The Forum recommends
The Tax Professionals’ Forum (‘TPF’) was established in July 2010.
Year end planning
Income tax Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46...
Better Budgets
On 12 February, Her Majesty the Queen gave Royal Assent to Finance Act 2019.
Careful consideration
In the article ‘Regular Review’ (Tax Adviser, December 2018), I briefly considered the concept of domicile, noti...
Keeping it arm’s length
Profit Fragmentation: transfer pricing for SMEs? New legislation to tackle profit fragmentation was first proposed at A...