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Article
Changes to taxation of mileage payments create potential for employers to reclaim overpaid NICs
In 2023 the Upper Tax Tribunal gave judgement in the case of Laing O’Rourke Services Ltd v HMRC in which the Tribunal introduced a change in the way that National I…
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Article
Do you have ‘reasonable prevention procedures’ to stop tax evasion?
All organisations must check they have procedures in place to identify and mitigate tax evasion facilitation risks. In this insight we outline what organisations ne…
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Article
Dividends on winding up
Where a company ceases to trade and is to be wound up, there will be a distribution of any remaining assets to the shareholders of the company. We consider the diff…
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Article
2023 Spring Budget: a tax perspective
In this insight we analyse what was shared in the 2023 Spring Budget from a tax perspective, and how these changes may affect you individually and from a business s…
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Article
A guide to TUPE information and consultation
In this guide our experts give an outline of what is meant by TUPE information as well as provide an overview of the consultation process.
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Article
TUPE consultation: changing terms and conditions in an insolvency situation
In this Q&A we aim to delve a little deeper into the rules on consultation, as well as changing terms and conditions of employment of transferring employees, wh…
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Article
What are the VAT implications of lease variations?
It has become more common in recent years for landlords and/ or their tenants to want to change the terms of their commercial lease. We discuss the potential VAT im…
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Article
Autumn statement: initial thoughts
Our tax team provide a review of Chancellor Jeremy Hunt’s Autumn Budget announcement.
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Article
Plastic Packaging Tax: due diligence to avoid unexpected liability
Are you protected from unexpected Plastic Packaging Tax charges? We outline the due diligence companies should undertake to avoid unexpected Plastic Packaging Tax l…
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Article
2% non-UK resident surcharge for Stamp Duty Land Tax
The coming into force of the 2% non-UK resident surcharge on 1 April 2021, adds further complexity to the acquisition of residential properties.