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This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales.

Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodden and very flexible path for separating the legal and beneficial owners

*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being delayed to April 2021.

*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being delayed to April 2021.

Much has been written on the distinctions between employment and self-employment. Countless hours of court time and even longer in preparation have been spent arguing the matter.

In last year’s edition of Employment Taxes Voice we discussed the legislation introduced by the Finance Act (No 2) 2017 to tax the value of any pre-existing disguised remuneration loans dating back

Most people entering the tax profession like the fact things change – we have an annual Budget (sometimes more than one!) and the tax playing field never sits still.

Little has changed in the world of reporting for short term business visitors to the UK since my article for Employment Taxes Voice last year.

In the last 15 years there have been many fundamental changes to the UK tax treatment of contributions to and distributions from pension schemes and it has become an increasingly complex area of ta