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Employers are legally responsible for deducting, accounting for and paying income tax and Class 1 primary NIC to HMRC under the PAYE system.

In recent years, a growing number of UK landowners have explored the development potential of their agricultural holdings.

Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.

On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capital gains tax’, targeting a scheme (the Scheme) pr

The brainchild of this article came when I visited a pub near my local theatre, only to discover that it had permanently closed its doors and will be converted in

I remember Lord Carnwath (then ‘a “mere” Lord Justice’) addressing the London Branch of the CIOT back in about 2008.

The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).

The single most important tax system in the UK is, of course, the Pay As You Earn system. In 2023-24, PAYE brought in some £409 billion, or about 42% of national accounts taxes.

Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.

Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.