Stay up to date with analysis, thought leadership and opinions from our outstanding team of technical experts. These pages provide commentary and specialist insight into the big issues for UK tax.
 

Five reasons for PSCs to be proactive to meet the likely IR35 private sector changes

Five reasons for PSCs to be proactive to meet the likely IR35 private sector changes

Since April 2000, the primary focus of the Intermediaries Legislation has been the contractor trading through their own Personal Service Company...

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Creative industries tax relief prompts record spending in UK film and TV

Creative industries tax relief prompts record spending in UK film and TV

The British Film Industry (‘BFI’) has released a report outlining how screen sector tax reliefs are helping to power economic growth...

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Is it material? – A CIS risk explained

Is it material? – A CIS risk explained

HMRC have become very interested in payments made to subcontractors for materials as these are not subject to CIS deductions. The article takes a...

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No VAT payable on imports at the border

No VAT payable on imports at the border

The government has announced through guidance issued on 23 August 2018 that if there is a no deal Brexit, businesses importing goods from the EU or...

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MOO: a moot point?

MOO: a moot point?

Mutuality of Obligation (MOO) has been seen by the courts as the cornerstone of an employee relationship for many years. It has been the subject of...

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Response to Royal Mencap Society v Tomlinson-Blake

Response to Royal Mencap Society v Tomlinson-Blake

In Royal Mencap Society v Tomlinson-Blake, the Court of Appeal has reversed the judgement of an earlier tribunal, which had determined that care...

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IR35: How do HMRC deal with the review when the end client has been taken over or bought out?

IR35: How do HMRC deal with the review when the end client has been taken over or bought out?

We are currently dealing with a number of cases where the Personal Service Company's (PSC) end client has been either taken over or bought out...

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Don

Don't gamble with the taxman, protect you and your clients today!

Cross tax enquiries are on the increase. Since HMRC came into being, with the merger of Inland Revenue and Her Majesty’s Customs and Excise...

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Patent Box “Nexus Era” imminent

Patent Box “Nexus Era” imminent

Since the Patent Box tax relief scheme was introduced in April 2013, there has been a sharp increase in clients looking to protect their...

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