Social media: the taxation of influencers and content creators
The rise of social media has given birth to a new type of taxpayer: the influencer and content creator. Does this new group need their own tax rules and guidance?
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Northumbria Healthcare: when HMRC’s guidance is binding
In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local authorities’ provision of sports services should fall outside the
Non-deductible input tax: when can a claim still be made?
True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment.
The Border Target Operating Model: animal and plant products
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.
Negotiating R&D relief: practical pointers
HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24.
Fee disputes: how to avoid them and the impact of credit control
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.
Landlord contributions to tenants: the commercial aspects of a lease deal
This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.
Ten important VAT concessions: are your clients missing out?
The proposed abolition of the special rules for furnished holiday lettings was a reminder that there are still many allowances and concessions in the tax legislation that can benefit our client
Making Tax Digital for Income Tax: private beta testing
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents and their taxpayer clients for 2024-25.