VAT and property: clearing up myths and common mistakes
VAT and property is a nightmare topic for clients and advisers. It is also probably the most important one to get right because of the amount of tax involved in many deals.
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Combining employee ownership trusts with share schemes: a complicated compound
More and more is being written about employee ownership trusts and the tax incentives available when establishing them (see ‘Employee ownership trusts’, Tax Adviser, April 2023), not to me
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.
Employees with disabilities: providing support
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This article is largely based on an unfinished work by the late Robin Williamson.
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