Employee Ownership Trusts – a quiet revolution?
Has a quiet revolution begun that could transform British Capitalism over the next twenty years?
Tax voice
Tax voice
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 ...
Most popular reads
Latest briefings
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...
Expenses and benefits in the post-form P11D dispensation era
From 6 April 2016 all existing Form P11D dispensations ceased to be effective and were replaced by new legislation....
Short Term Business Visitors (STBV)
Over the last few years, the trend among multinational groups has been towards increasing numbers of business visitors a...
National Minimum Wage/Living Wage
It is tempting to think of the minimum wage legislation as not being a problem for any business paying more than the fol...
Taxation of termination payments
The new rules for the tax and Class 1 National Insurance contributions (NIC) treatment of termination payments took effe...
VAT on digital services: Changes to MOSS
In Brief Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one st...
Maximise the value, minimise the tax compliance risk
As far back as 2001, the UN noticed the relevance and importance of allocating appropriate value to activities within as...