Embiricos: the scope of partial closure notices
The original Self-Assessment code was drafted almost 30 years ago and it might be said that its age is showing in places...
Features
Features
Mitigating the worst impacts of an inflationary environment
Tax revenue in the UK is rising to sustained levels not seen since the 1950s (see bit.ly/3MPhqMv).
How to use P11Ds: reporting obligations for benefits
Often considered to be a simple process, employee benefits reporting can be complex.
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Annual investment allowance: reverting to the standard limit
The annual investment allowance (AIA) has been with us for 14 years, helpfully blurring the tax significance for many ta...
Saving VAT on builder services: when the 5% rate applies
The starting point with any supply of goods or services in the UK is that they are subject to VAT at 20%....
A new tax regime for qualifying asset holding companies
The UK has done much in recent years to build its reputation as a location for fund management.
Gender parity: the role of male allies
The position that women hold across the world of work has been a matter of contention for decades.
The Spring Statement: Capital, People, Ideas
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statemen...
Special purpose acquisition companies and employment related securities
When we talk about employment related securities, we usually think about shares being acquired by employees....
The OTS launches a new review of tax simplification
The Office of Tax Simplification has just announced a new review to consider what tax simplification means....