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You could be forgiven for thinking everybody is already driving an Electric Vehicle (EV) in 2022.  Everywhere you look there are adverts for EVs, all the new models being released seem to be E

What is overseas workday relief?

Overseas workday relief (OWR) is the common parlance used to describe the situation whereby:

This is further to the article at The coronavirus job retention scheme – mistakes and corrections – are underclaims just as important as overclaims?

It is well known that the deductibility of expenses for employees is much tougher than for the self-employed.

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