Seasonal work spells tax confusion
I was recently musing about the terms under which Santa’s elves might work.
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An impressive start
As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
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Integral to investment
Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammo...
Regular review
Domicile: a difficult question The law of domicile is not tax law at all – but as most practitioners will be aware, an ...
A radical departure
On Budget day, 29 October 2018, Chancellor Phillip Hammond announced the arrival of a new UK tax: the Digital Services T...
Breaking barriers
‘Tax free gains! Get your tax free gains!’ harked no tax policy adviser in the history of tax policy advisers....
The bright red line
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 ...
Putting your house in order
IR35 in the Private Sector: 15 months for everyone to put their house in order.
Spot the difference
R&D tax relief continues to provide valuable cash incentives to UK businesses; over 240,000 R&D claims have been...