Building savings
The recent introduction of the Structures and Buildings Allowance (SBA) has focused considerable attention on the neglec...
Features
Features
Complicating PAYE Settlement Agreements
PAYE Settlement Agreements (PSAs) were first introduced in 1996 to replace the non-statutory ‘voluntary agreements’ whic...
Increasing the scope of R&D
Since the inception of research and development (R&D) tax relief for SMEs in 2000 and for large companies in 2002, s...
Most popular reads
Latest briefings
Offshore assets: common myths
HMRC statistics show that approximately one in ten people in the UK have an offshore financial interest....
Making things simpler
The Office of Tax Simplification (OTS) celebrates its tenth anniversary later this year.
The question of place
Several recent changes in the UK legal framework have made corporate residence a key feature of the tax landscape faced ...
When a house is not a home
There is a need to review the tax position of residenti al property with haste.
Mind the gap
The new capital gains tax regime applying from April 2020 to property disposals brings with it a host of challenges, par...
Was it a mistake?
Within a matter of months, two cases concerning the court’s equitable jurisdiction to set aside voluntary dispositions o...
A golden contract
The concept of enterprise zones (EZs) was born in the first year or so of Mrs Thatcher’s premiership....