Returning to work after a break: practical steps
It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxati...
Features
Features
BlueCrest: Deemed employee status under the salaried members rules
The Upper Tribunal has affirmed the First-tier Tribunal’s ruling in HMRC v BlueCrest Capital Management (UK) LLP [2023] ...
Rewarding employees: how to reduce tax liabilities
During the festive season, employers will inevitably be thinking about rewarding their employees by way of Christmas pre...
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Global reporting standards: how will they impact the UK?
The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to star...
Party conferences report: the latest tax policy announcements
Was it really just a year ago that a Conservative government was trumpeting the biggest package of tax cuts in half a ce...
SME and RDEC R&D schemes: getting ready to merge
Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 202...
Charitable giving and tax: dispelling the myths
Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving...
Employee benefit trust arrangement: careless and deliberate conduct
The attempts of employees (typically, directors) to extract funds from their companies in a tax-efficient fashion and th...
