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.
 

My client has incurred expenditure for clearing a derelict former industrial site. Is there any tax relief available for these costs?

My client has incurred expenditure for clearing a derelict former industrial site. Is there any tax relief available for these costs?

​Question: My client has incurred expenditure for clearing a derelict former industrial site. Is there any tax relief available for these costs?

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Phoenix Knights: Tax Indemnity Insurance ensures reorganisation doesn’t get stuck in TAAR

Phoenix Knights: Tax Indemnity Insurance ensures reorganisation doesn’t get stuck in TAAR

Less a tale of derring-do; more an example of a practical solution to a thorny tax issue which crops up time and again.  The moral of the...

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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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