Every year, our tax and VAT advice lines handle over 50,000 calls from our clients. Here, we share a sample of the responses from our award-winning tax and funding experts. There will be new Q&As every week and you can see them first by following us on Twitter and LinkedIn.

IR35, officeholders and split contracts

IR35, officeholders and split contracts

My client is the director of a company, but also provides services to that company through his own personal service company (PSC). Surely he cannot...

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Treatment of shares – capital gains tax and entrepreneurs’ relief

Treatment of shares – capital gains tax and entrepreneurs’ relief

Based on what you have said it does not sound like the share consideration forms earn-out consideration which is unascertainable. The fact that a...

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Patent Box relief for patents pending grant

Patent Box relief for patents pending grant

Although relief on pending intellectual property cannot be claimed immediately, once the patent is granted relief can be backdated to the date of...

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Importing goods for resale

Importing goods for resale

​If your client will be the declared importer of these dresses into the various countries, the place of supply of your client's sales to customers...

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Unannounced visit - HMRC accessing client

Unannounced visit - HMRC accessing client's computer records

HMRC undertook an unannounced visit to a client’s hotel. The proprietor was away at the time but the operations manager provided assistance...

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IR35 – who is under investigation?

IR35 – who is under investigation?

Should HMRC begin an IR35 Enquiry, is it the company or the person who is investigated?

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Staff recharges in the care sector

Staff recharges in the care sector

VAT impact of moving staff between VAT exempt businesses

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Place of supply of services

Place of supply of services

We have UK-based client producing a series of trade magazine articles for a German company (GermanCo). Our client will engage with other UK-based...

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Construction Industry Scheme - gross payment status

Construction Industry Scheme - gross payment status

The turnover test is one of the three tests for obtaining gross payment status (alongside the compliance test and the business entity test). A sole...

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