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The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (‘the Regs’) implement the 4th European Money Laundering Directive.

In the UK our tax system is often said to encourage the use of employee share schemes.

The door has pretty much closed on EBTs but what about the trusts that benefit self-employed persons?

IR35 – an imperfect history

IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one woman companies would self-police their exposure to income tax and

From 6 April 2017 employers in the UK with a pay bill of more than £3 million per annum are charged a 0.5% apprenticeship levy which is collected via the PAYE system and paid to HMRC who (in Englan

In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-called ‘personal service companies’.

Following Philip Hammond’s decision to abandon planned increases in Class 4 NICs, you could be forgiven for thinking that there will be no changes to NICs for the self-employed in the near future.

Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business across the world.

Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the end of the fifteenth century to a friend that ‘You must acquire the best know

Pensions and taxation are two of the most fiendishly complicated subjects. Put them together and you have a subject akin to rocket science for most people.