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The Office of Tax Simplification released an unusual report on Halloween – just before Parliament was dissolved for the general election.

The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into

When pensions flexibility (or ‘pensions freedom’) was introduced from 6 April 2015, the government – understandably – wanted to prevent taxpayers from doubling up on tax relief through ‘recycling’,

Real time reporting of PAYE information has been with us now since 2013.

With the imminent introduction of the IR35 changes, contractors and their clients may be looking at how engagement structures could be changed going forwards.

Since its introduction in 2000, the limited liability partnership (LLP) has been a success.

The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.

Once the proposed changes to the treatment of workers engaged via a personal service company (PSC) take effect in April 2020, disputes between end users, intermediaries such as agencies and individ

The current controversy surrounding the 2019 loan charge concerns arrangements where earnings were received in the form of loans from employee benefit trusts (EBTs).

Entrepreneurial companies wanting to recruit and retain high calibre staff are increasingly looking for simple and effective ways to offer share ownership.