Search

The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).

April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax rules and rates, and soon enough the start of a brand new compliance cycle.

The appetite for buying and selling professional services firms at present is high. This may be being driven by a combination of factors:

When registering an overseas company for VAT results in a sole proprietor outcome

We reported in Tax Adviser in October 2023 (tinyurl.com/

In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&D) cases in a matter of weeks.

Chancellor Gordon Brown’s 2006 Budget had a significant focus on reducing the cost to business of regulation.

In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.

The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, and to consider and discuss VAT issues arising from member

The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d

What happened in 2024

This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce