The dawn of WRIT
Slowly, but surely, the political devolution of the UK is being reflected in the UK tax system.
Features
Features
Where are we now?
The risk of a no deal Brexit remains high at the time of writing this article (7 March 2019), even if there is some dela...
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Mandatory changes to payslips
We have seen a raft of changes in the world of payroll in recent years including the introduction of Real Time Informati...
Car allowances, relevant motoring expenditure and claiming back NIC on business mileage
I wrote last year about how several companies had lodged claims for the repayment of NIC where their car allowance drive...
Ready for action
At the time of writing, the government has faced a number of defeats in the House of Commons on several versions of thei...
Employee Ownership Trusts – a quiet revolution?
Has a quiet revolution begun that could transform British Capitalism over the next twenty years?
Disguised Remuneration
Legislation designed to combat perceived tax avoidance through “disguised remuneration” has been in place since 2011....
April 2019 Disguised Remuneration Loan Charge
In his helpful article on the new loan charge, Lewin Higgins-Green mentions that around 50,000 individuals are expected ...
The perils and pitfalls of non-UK resident directors
Companies must appoint directors to take charge of the management of the company’s business, to make strategic and opera...