Gary Smith
- January 13, 2020
- 5 min
HMRC gives ground as loan charge review is complete
Following an independent review, the government has announced new measures designed to ease the impact of its controversial loan charge….
Following an independent review, the government has announced new measures designed to ease the impact of its controversial loan charge….
Is this worker operating under a genuine contractor arrangement – or should it be classed as a case of ‘deemed employment’ to be taxed…
When is a loan not a loan? So far as the UK taxman is concerned, it’s where there was no real intention for it to be repaid – and where…
From 6 April 2020, the revised off-payroll working legislation (IR35) will apply to large and medium-sized private sector organisations….
SMEs have historically been exempt from UK transfer pricing rules. This year’s new rules have extended the rules to all UK businesses,…
With the new VAT reverse charge rules coming into effect on 1st October 2019, there are widespread concerns that the construction…
Making EU VAT reclaims after Brexit If you are a UK business that trades with the EU, you are currently able claim a refund on certain…
In its ongoing effort to encourage compliance with IR35, HMRC have committed to introducing reformed legislation by 2020 to tackle what…
Ireland is renowned for its low 12.5% rate of corporation tax. In addition to this, there are tax benefits and other incentives offered…
PCP finance (Personal Contract Plan) as a means to purchase a car is becoming very popular. This article sets out it should be treated…