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There are a number of expenses incurred by a business which can present a genuine input tax challenge for many advisers: can I claim all of the VAT being charged by the supplier, some of it or none

HMRC have extensive information powers. These are contained primarily within Finance Act 2008, Schedule 36.

The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it might go next, and look back at some of its activities since formation in 2010.

On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Document on ‘Addressing the Tax Challenges of the Digitalisation of the Economy’

Background

At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalities, whose appeals were heard during the course of 2018.

The new rules for the tax and Class 1 National Insurance contributions (NIC) treatment of termination payments took effect from 6 April 2018.

It is tempting to think of the minimum wage legislation as not being a problem for any business paying more than the following hourly rates, or equivalent annual salaries, to its employees.

Over the last few years, the trend among multinational groups has been towards increasing numbers of business visitors and having fewer (and usually shorter) formal assignments.

From 6 April 2016 all existing Form P11D dispensations ceased to be effective and were replaced by new legislation.

Companies must appoint directors to take charge of the management of the company’s business, to make strategic and operational decisions for the company, and ensure that the company’s statutory obl