A 2022 decision of the Court of Appeal put companies with investment business, including ultimate and intermediate holding companies in trading groups, on notice that a legislative amendment in
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.
HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24.
Just a few days after this article appears, a new government will be formed to lead the country for the next five years.
All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to other potential clients. Fee disputes cause significant problems, however.
The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with their stated aim being to prevent employment relationships (and the adve
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing rules from 2025 onwards.
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (see tinyurl.com/p9ankcs8), closed i
