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The appetite for buying and selling professional services firms at present is high. This may be being driven by a combination of factors:

Hybrid cars

Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.

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 CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the CIOT made in the 2023 consultation.

Zero hours contracts for agency workers

The government published a consultation in October (tinyurl.com/33y5waw9), on the application of the zero h

The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:

HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after the Supreme Court passed its judgment in the case of Vermilion Holdings

There was a great deal in the Budget documents, but one paragraph in the Red Book stuck out.

It might be an easy thing to overlook when we are busy pursuing our careers in tax, but even the busiest of us should pause to remember the beginning of our journey – when we first entered the

If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.