Balancing benefits and compliance: the National Minimum Wage
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
Large Corporate
Large Corporate
Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
Digital services tax: navigating a new landscape
Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activitie...
Most popular reads
Latest briefings
The Wardle case: the commencement of a business or trade
Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number o...
The Centrica case: are management expenses tax-deductible?
A 2022 decision of the Court of Appeal put companies with investment business, including ultimate and intermediate holdi...
The UK creative industry: reform of tax reliefs
In recent years, the UK has cemented its reputation as a creative talent hub.
The Border Target Operating Model: animal and plant products
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2...
General election: unsolved tax problems lie ahead
Just a few days after this article appears, a new government will be formed to lead the country for the next five years....
Negotiating R&D relief: practical pointers
HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24....
HMRC v RALC Consulting: the latest review of IR35
The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with...