BlueCrest Capital: salaried member rules for LLPs
The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).
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A milestone in tax administration: HMRC anniversary
His Majesty’s Revenue & Customs (HMRC) was created in 2005 through the merger of the Inland Revenue (‘the Revenue’) and Her Majesty’s Customs & Excise (‘Customs’).
Countdown to Making Tax Digital: one year to go!
April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax rules and rates, and soon enough the start of a brand new compliance cycle.
Professional services firms: how to sell your practice
The appetite for buying and selling professional services firms at present is high. This may be being driven by a combination of factors:
The scope of inheritance tax: a new residence-based system
From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.
Thriving by developing in our professional and personal lives
As we launch our small group workshops as part of our Returners 2 Work programme, we thought this would be a good time for us all to reflect upon our approach to work and life – the importance
The case of HMRC v Yaxley: the power of a single word
The Self Assessment rules are prescriptive. Presumably, the main reason for this is to ensure that a taxpayer’s duties and HMRC’s powers are clearly defined.
Pre-nuptial and post-nuptial agreements
Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguarding family wealth.
Rupert Grint and the failed tax scheme: the 'sales of occupation’ income rules
Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much.
Reform to the taxation of non-doms: the new FIG regime
The non-dom regime will undergo a fundamental reform starting on 6 April 2025.