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As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.

Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi

The National Minimum Wage (NMW) came into force under the Labour government in 1999.

HMRC has often claimed that big backlogs in issuing VAT registration numbers are caused by basic errors made by the applicants when they complete Form VAT 1.

The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.

The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and online retail’ on 9 September 2024 (see

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

In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrangements between employers, nurseries, a scheme provider and employees (who

What changes are taking place on 1 January 2025?

Fees charged by private schools to their pupils are currently exempt from VAT under Value Added Tax Act (VATA) 1994 Sch 9 Group 6.

Taxes have been around for a long time, though the way in which they are levied has changed somewhat over the centuries.