General election: unsolved tax problems lie ahead
Just a few days after this article appears, a new government will be formed to lead the country for the next five years....
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Negotiating R&D relief: practical pointers
HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24....
The thriving tax professional: a fresh perspective on your career
Over the last few months, I’ve had the pleasure of presenting a series of online sessions to students and members of the...
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Landlord contributions to tenants: the commercial aspects of a lease deal
This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’....
HMRC v RALC Consulting: the latest review of IR35
The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with...
Ten important VAT concessions: are your clients missing out?
The proposed abolition of the special rules for furnished holiday lettings was a reminder that there are still many allo...
The United Nations: a new framework for international tax cooperation
This may not have hit international headlines alongside the UK election and the trials of Donald Trump, but for those in...
Fee disputes: how to avoid them and the impact of credit control
All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to oth...
Moving abroad: the impact of double tax treaties on UK pension payments
Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.
Pillar Two rules: roadmap to compliance
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing ...