Our round up of topical news includes how the provision of a van to an employee could be exempt from tax if certain conditions are met and the three possible scenarios where clients could be deemed UK domiciled for Income Tax, CGT and IHT as of 6 April 2017.

HMRC are issuing One to Many (OTM) letters to locums and their engagers requesting a meeting in order to check the employment status of the individuals in question.

From 1 July 2018 all companies electing into the Patent Box regime will need to consider the implications of the changes made to the scheme in 2016. Find out what they could mean for your clients.

Our round up of topical news includes details of 30 April 2018 enveloped dwellings deadline along with changes to corporation tax reliefs and an update on the status of EMI reliefs.

Due to the increasing complexity of legislation affecting employers, there has been a significant increase in employer compliance visits by HMRC, resulting in a corresponding rise in penalties charged for non-compliance.

Our round up of topical news includes an update on the changes to venture capital reliefs, new rules for termination payments made on or after 6 April 2018 and increases to company vehicle diesel supplements.

R&D tax relief is arguably the most generous corporation tax relief currently available in the UK today. For SMEs, up to one-third of qualifying R&D costs can be recovered through the tax system. It’s therefore of little surprise that the bombshell of Brexit has left many SMEs nervous about the future of the R&D tax relief scheme.

The deadline for claiming R&D tax relief on money spent on qualifying activities between 1 April 2015 and 31 March 3016 is at midnight on 31 March 2018.

The speed and scale of the changes caused by digitalisation have had implications for the UK tax system especially in respect of corporation tax, where the development of certain business models has challenged the understanding of how and where companies create value and ultimately how that value is taxed.

In the Autumn Budget 2017 the Chancellor announced that there would be changes to entrepreneurs’ relief to address the situation where an individual’s shareholding is diluted to below 5% because of a fresh issue of shares by the company.