Search

Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number of tax consequences.

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

In recent years, the UK has cemented its reputation as a creative talent hub.

The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a carbon tax on certain imports arriving in the UK from January 2027 (see

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.