The problem of loneliness: learning that we're not alone
We have all needed to face the impact of Covid on both our working lives and personal lives.
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Non-reportable employee benefits and PAYE Settlement Agreements
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, particularly when considering the treatment of cash reimbursements t
Negotiating the statutory maze governing employment status
The key components of a tax system are law enacted by a democratic parliament; collection and enforcement by an independent tax authority; and adjudication of disputes by an independent judici
Construction Industry Scheme reforms could result in tax simplification
The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme (CIS).
Special purpose acquisition companies and employment related securities
When we talk about employment related securities, we usually think about shares being acquired by employees. Warrants are a tool that businesses can use to reward key employees or investors.
The Spring Statement: Capital, People, Ideas
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statement (see bit.ly/37QT58V) set out
Gender parity: the role of male allies
The position that women hold across the world of work has been a matter of contention for decades.
A new tax regime for qualifying asset holding companies
The UK has done much in recent years to build its reputation as a location for fund management.
Saving VAT on builder services: when the 5% rate applies
The starting point with any supply of goods or services in the UK is that they are subject to VAT at 20%.
Annual investment allowance: reverting to the standard limit
The annual investment allowance (AIA) has been with us for 14 years, helpfully blurring the tax significance for many taxpayers of whether expenditure is capital or revenue.