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...
The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with...
All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to oth...
The Pillar Two rules are now in effect in the UK and other countries, with more countries in the process of introducing ...
A lot has changed since P11D forms were introduced in the early 1960s.
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of s...
Just what is insurance?
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may ho...
Tax practitioners should be aware of risk issues that can arise in their professional practices, and they should avoid t...