How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
Features
Features
An obituary for Robin Williamson
The CIOT and ATT are extremely saddened at the death on 4 September 2022 of Robin Williamson MBE CTA (Fellow) MA(Oxon), ...
The practical challenges of identifying the right sort of trust
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills...
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The availability of main residence exemption when a house is rebuilt
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to extend capi...
Tidying your group structure to eliminate unnecessary holding structures and dormant companies
Group structures grow over time, particularly in acquisitive groups.
The Construction Industry Scheme: avoiding unintended pitfalls
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contracto...
The new penalty regime for late VAT payments starts on 1 January 2023
1 January 2023 will be a massive date in the VAT calendar.
The Office of Tax Simplification publishes its review findings
The Office of Tax Simplification published its review of simplification (see bit.ly/3AIpTwW) on 18 July – just...
Stressed and distressed businesses: weathering the storm
Over the past few years, businesses have been presented with an unprecedented array of challenges.
Post-Brexit trade: complexities of B2B and B2C
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...