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Key learnings from PGMOL v HMRC
This article explores a recent employment taxation case, and provides key takeaways on what we can learn from this on the application of the law.
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Article
IR35 win for HMRC: the Stuart Barnes case
This article provides an overview of the Stuart Barnes case, and insight into what key takeaways there are in regards to the application of the IR35 rules.
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Article
Capital gains tax: hidden dangers in planning for Labour’s Budget
In the run up to Labour’s first Budget, it’s been widely reported that CGT rates will increase. This article explains why businesses and investors holding land as a…
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Article
SDLT and the hold over headache
“Holding over” occurs when tenants remain in occupation of a property after the term of their lease has expired. In this insight we focus on the practicalities resu…
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Hard choices: planning for possible changes to CGT
In light of the Government’s comments that ‘hard choices’ will need to be made in respect of the country’s finances, much thought and speculation has turned to the …
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Article
Changes to taxation of mileage payments create potential for employers to reclaim overpaid NICs
In 2023 the Upper Tax Tribunal gave judgement in the case of Laing O’Rourke Services Ltd v HMRC in which the Tribunal introduced a change in the way that National I…
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Do you have ‘reasonable prevention procedures’ to stop tax evasion?
All organisations must check they have procedures in place to identify and mitigate tax evasion facilitation risks. In this insight we outline what organisations ne…
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Article
Dividends on winding up
Where a company ceases to trade and is to be wound up, there will be a distribution of any remaining assets to the shareholders of the company. We consider the diff…
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2023 Spring Budget: a tax perspective
In this insight we analyse what was shared in the 2023 Spring Budget from a tax perspective, and how these changes may affect you individually and from a business s…
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A guide to TUPE information and consultation
In this guide our experts give an outline of what is meant by TUPE information as well as provide an overview of the consultation process.