National Insurance time limits
Introduction The Autumn Statement announced that the Government was considering reform of the time limits related to t...
Tax voice
Tax voice
Finance Bill 2017 and the reform of the UK taxation of non-UK pensions
Introduction The 2016 Autumn Statement included a relatively short paragraph regarding the potential reform of the UK t...
Working off-payroll is on the agenda
IR35 is the colloquial name for the intermediaries legislation found in Part 2, Chapter 8 of Income Tax (Earnings and Pe...
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Termination Payments
The new tax and NIC treatment of termination payments will not actually bite until April 2018 (and we are not quite out ...
A perspective on the draft Finance Bill 2017
Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more im...
Innovation and tax incentives – what is in store
Since Theresa May gave her speech to the CBI on 21 November 2016, there has been a lot of speculation around her comment...
Business ownership – a new dawn for employee ownership?
Employee ownership has been a popular business model amongst many founders and business owners for decades....
Tax and accounting – financial instruments
This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 20
Purchase of own shares and multiple completions
Background Company share buy-backs are frequently used as an important tool in succession planning.
Indirect Taxes Conference – VAT stream
Business / non-business As an alternative, it was suggested that the talk could have been entitled Economic and nonecon...