Search

In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working to all medium and large sized businesses in the private sector with effect fro

In today’s innovative world, it is exciting to think that businesses can seize the opportunity to create extra wealth just by identifying and managing their intellectual property – their IP – and l

Background

As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it charges its customers (output tax), but (in most cases, at least) can cl

One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime.

Typically, young people aspire to do at least as well in life as their parents. In previous generations, with the right attitude to study and work, this was generally achievable.

Entrepreneurs’ Relief (ER) has become a focus for reform over the past year.

One of the important changes for international tax practitioners is an increase in enquiries over transfer pricing issues – especially into a group’s transfer pricing policies.

Slowly, but surely, the political devolution of the UK is being reflected in the UK tax system.

There are few things on which almost everyone agrees. However, there is near universal consensus that it would be a good idea to simplify the tax system.

Capital allowances (CAs) have enjoyed a number of years of relative consistency without any landmark changes.