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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

This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.

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 latest data from the Office for National Statistics says there are 5.4 million households in England and Wales occupying flats, including those owned by local authorities, the Ministry of D

The capital goods scheme is all about fair play as far as input tax on major building projects is concerned.

A lot has changed since P11D forms were introduced in the early 1960s. In April 2016, the voluntary payrolling of benefits in kind was introduced.