Search

In Brief

Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one stop shop (‘VAT MOSS’) scheme:

IR35 in the Private Sector: 15 months for everyone to put their house in order.

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.

The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal which consider it.

Getting down to business

One of the fundamental pillars of VAT is the concept of ‘business’.

International business expansion normally means recruiting people in overseas territories or sending UK employees to work abroad.

With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want to settle before the loan charge comes into effect.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.