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It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs self-employment for football referees that once again brought the issue of mu

On 20 July, the Office of Tax Simplification (OTS) published an evaluation update on its Corporation tax review and its Accounting depreciation or capital allowances review, combined with

Due to the ongoing coronavirus pandemic, it was decided that the implementation date for the IR35 legislation would be postponed until 6 April 2021.

On 20 March 2020, the Coronavirus Job Retention Scheme (CJRS) was introduced to provide a support grant for all employers who could not maintain their workforce because their operations had been af

The National Minimum Wage and the more recently introduced National Living Wage should be simple to understand and to apply, so why do so many businesses fall foul of the rules?

Editor’s note: Since this article was written, our decisions about how and where we can eat and travel have been significantly impacted.

Tuesday 17 March was a rare moment in tax.

The employment tax landscape is evolving with several changes being introduced that will increase the costs for businesses when providing benefits and engaging with workers. 

COVID-19 is having a huge impact in the way people work, with large numbers working from home for the first time.

Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.