Short term business visitors (STBVs) and HMRC’s Appendix 8
Little has changed in the world of reporting for short term business visitors to the UK since my article for Employment ...
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Company cars – what’s going on?
Most people entering the tax profession like the fact things change – we have an annual Budget (sometimes more than one!...
The April 2019 loan charge – what now?
In last year’s edition of Employment Taxes Voice we discussed the legislation introduced by the Finance Act (No 2) 2017 ...
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Does the UK need a statutory employment test?
Much has been written on the distinctions between employment and self-employment.
The Off-payrolling rules – Status Determinations and the Status Disagreement Process
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
Off-payroll/IR35 rules: the basics from April 2020
*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being d...
A merger in a tale retold
Fundamental reform of the political institutions responsible for tax policy was last attempted when HM Revenue and Custo...
A legislative flood
An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it eve...
Partners in tax
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the...
Business or non-business?
Why is it important to be clear about what is a business activity?