The Windsor Framework: a new beginning for trade with Northern Ireland
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland, separating the UK from the EU as a result of Brexit.
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The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion.
VAT in the digital age: the platform economy for services
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Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.
Tax policy options: achieving net zero commitments
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The UK was the first major economy to enshrine its 2050 net zero commitment into law.
Employees with disabilities: providing support
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This article is largely based on an unfinished work by the late Robin Williamson.
The tax rules that lie behind Pillar One and Pillar Two
It has been just over a year since political agreement was reached by more than 135 of the/G20 Inclusive Framework on BEPS (‘the Inclusive Framework’) member countries on the ‘two-pillar’ approach:
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.
Electric vehicle company car schemes: the impact on employees and employers
Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions according to figures published by the Department for Business, Energy and Industrial Str
Construction Industry Scheme: determining mainstream and deemed contractors
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