Year end planning
Income tax Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46...
Income tax Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46...
On 12 February, Her Majesty the Queen gave Royal Assent to Finance Act 2019.
Profit Fragmentation: transfer pricing for SMEs? New legislation to tackle profit fragmentation was first proposed at A...
Background I am not sure that I have ever covered a case on Aggregates Levy before.
The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up...
In its 2015 Final Report: Addressing the Tax Challenges of the Digital Economy (Action 1), the OECD identified three bro...
A registered charity can claim back tax that has been deducted on, among other things, donations. This is known as gift ...
The necessity to consider When an assessment is made outside of an enquiry window, it is necessary to consider if there...
Since its formal inception in 2013 (following a successful two-year pilot) Alternative Dispute Resolution (ADR) has play...
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...