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Personal tax
Tax rates and allowances for 2022/23

The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and large businesses became responsible for determining the deemed employment

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to be a relatively recent development in the world of work and the taxatio

One of the cleverest – but most misunderstood (and often incorrect) – parts of the tax system is the tax code.

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s decision in the case of Professional Game  Match Officials Ltd v HMRC [2018] UKFT

Tax risks and audit enforcement are increasingly topical following the global pandemic.

On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government would: