Termination Payments – recent changes, but don’t forget Rule Number 1
The tax treatment of termination packages is complex. There have been some significant changes over the past few years....
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Company Cars – Practical Advice on Reporting 2020/21 & beyond
From 2002 through to around 2015, the taxation regime for company cars was a relatively benign subject, with employees c...
Living Accommodation – Changes to the Tax Treatment for Employees and Retired Employees
There are two significant recent developments that impact these individuals:
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Key post-Brexit tax and customs changes
Amidst all the flurry of last minute Brexit negotiations and an 11th hour trade deal, it is easy to lose track of the ma...
A matter of exceptional public interest
On 30 November 2020, the Ministry of Justice published a consultation entitled ‘Reforms to arrangements for obtaining pe...
Terms of procurement
The transfer of assets abroad (TAA) legislation is one of those long-established anti-avoidance provisions that should n...
Re-sculpting the tax landscape
Since the 1950s, international trade and travel have increasingly become a familiar part of our everyday lives, and inno...
Reasonable care and excuse
Since the introduction of the Requirement to Correct (RTC) legislation and the ongoing development of worldwide automati...
Deferral of retirement benefits
Funded unapproved retirement benefit schemes (FURBS) and funded employer-financed retirement benefit schemes (EFRBS) are...
How to be a trustee
If you are appointed as a trustee, it is important to understand clearly the position you have accepted....