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The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the general election.

In the build up to Christmas, I usually find time amongst the manic present wrapping sessions and the social events to go to a carol service.

When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wanted to prevent taxpayers from doubling up on tax relief through ‘recycling’,

Real time reporting of PAYE information has been with us now since 2013.

With the imminent introduction of the IR35 changes, contractors and their clients may be looking at how engagement structures could be changed going forwards.

Party conferences can be frenetic and feverish at the best of times.

Since its introduction in 2000, the limited liability partnership (LLP) has been a success.

One of the most common comments by those who have been involved in an unsuccessful tax scheme is that they didn’t understand it, or thought it set out to do something different.

Once the proposed changes to the treatment of workers engaged via a personal service company (PSC) take effect in April 2020, disputes between end users, intermediaries such as agencies and individ

The current controversy surrounding the 2019 loan charge concerns arrangements where earnings were received in the form of loans from employee benefit trusts (EBTs).