Furnished holiday lets: the end of an era
As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property r...
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Salaried members guidance: changes to the rules-based test
Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for...
Balancing benefits and compliance: the National Minimum Wage
The National Minimum Wage (NMW) came into force under the Labour government in 1999.
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Tax evasion in retail: National Audit Office report
The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and onlin...
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...
Social media: the taxation of influencers and content creators
The rise of social media has given birth to a new type of taxpayer: the influencer and content creator....
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...
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....
Landlord contributions to tenants: the commercial aspects of a lease deal
This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’....
Fee disputes: how to avoid them and the impact of credit control
All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to oth...