Search

When I started working in tax you could count on a major new topic every year – business asset taper relief, entrepreneurs’ relief, tax credits, A-day pension changes etc.

Over recent years the taxation of permanent establishments (PEs) has been subject to close domestic and international attention and so become an increasingly important topic for global business.

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

Sometimes apparently random incidents gel together in one’s mind. And aren’t things meant to come in threes?

As my husband observed: ‘If you are going to update a tax book, do it quickly’.

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

You can’t ignore Making Tax Digital.

In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ successful appeal in Drown & Leadley v HMRC.

VAT challenges for charities