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

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.

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.

The recent decision of the First-tier Tribunal (FTT) case Hull City AFC (Tigers) Limited v HMRC [2019] UKFTT 227 (the Hull case) provides the latest example of HMRC’s stance again

Without appropriate planning, it is well known that earn-outs can make the negotiation of a deal more challenging, especially when compared with a no earn-out deal.