Negotiating the statutory maze governing employment status
The key components of a tax system are law enacted by a democratic parliament; collection and enforcement by an independ...
Features
Features
Non-reportable employee benefits and PAYE Settlement Agreements
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
The problem of loneliness: learning that we're not alone
We have all needed to face the impact of Covid on both our working lives and personal lives.
Most popular reads
Latest briefings
Construction Industry Scheme reforms could result in tax simplification
The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme ...
A new plastic packaging tax came into force in April 2022
Aligned with the global focus on environmental, social and governance (ESG) issues, and with the aim of stimulating the ...
Reverting to the standard annual investment allowance: Impact on incorporated businesses
As the temporarily increased annual investment allowance (AIA) is due to revert to the standard £200,000 AIA limit from ...
The loss-carry back rules following an increase in earlier profits
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
The UK tax rules governing the trading of emissions allowances
Emissions trading is a market based approach to controlling the production of carbon dioxide and other greenhouse gases....
Corporate redomiciliation: Changing your company's corporate citizenship
On several occasions recently, I have been asked the following question in some shape or form: ‘Can a company redomicile...
Enterprise management incentive schemes: some common pitfalls
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...