You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked into the success of the company’s vegan sausage rolls.
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies or groups from providing loans to shareholders or directors as a form of dis
Group structures grow over time, particularly in acquisitive groups. Holding structures which previously had a purpose may be inappropriate or unnecessary now.
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actually paid.
ESG – environmental, social and corporate governance – is the common banner under which sustainable, ethical and responsible activities are being badged.
Over the past few years, businesses have been presented with an unprecedented array of challenges.
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particularly given the context of changing work patterns and mobility of wo
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest
The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.
