Category: Articles
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What is ‘business establishment’ for VAT purposes?
Rarely does a definition matter so much and have so many implications for VAT. We look at the confusions often caused by misinterpretation of the term.
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Credit write-backs – a breach of trust law?
Timothy Goodger, partner at City law firm Elborne Mitchell LLP, considers why CWBs are under so much scrutiny.
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Employee share options: how they trigger tax
Whatever the circumstances of your wish to provide perks to staff, there are tax issues to take into account. We look at the common ways that brokers can provide share incentives and the key tax considerations.
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Privacy in check: the control advantage
We explore the benefits of a control-based approach to data protection. How does it contribute to a secure and compliant environment? And what new approaches have recently been approved in the UK?
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Rebuilding with a CVA
How a CVA helped a groundworks business manage the loss of a major contract and survive to tell the tale.
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Considerations for landlords facing increasing mortgage interest rates
Landlords are feeling the pinch from new mortgage interest rates. We set out the survival options in the current climate.
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High interest rates: how they affect the Corporate Interest Restriction (CIR)
Due to increasingly high interest rates, more companies are now likely to fall within the CIR regime. We outline what the rules mean, the interaction with other tax legislation and what the next steps are for companies.
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Transfer pricing in a high interest rate environment
Soaring UK inflation and interest rates, the highest for over a decade, mean cost of living pressures and economic uncertainty. What’s the impact for businesses and their financing arrangements from a transfer pricing perspective?
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VAT: don’t get caught out for being ‘careless’ – lessons for VAT practitioners and businesses
A significant VAT dispute with HMRC reached the First-tier Tribunal decision stage in December. Mark Ellis focuses on the key takeaways regarding ‘reasonable care’.
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Changes to the UK non-dom regime
In the Spring Budget the Chancellor announced that the remittance basis for non-domiciled individuals will end in April next year. Make sure you’re ready for the new regime.
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CASS 6 and 7 Update: Common breaches and areas of regulator focus – Spring 2024
If your firm is preparing for a CASS 6 and 7 audit, our regular conversations with the FCA may provide some crucial guidance. We explore four common breaches and make recommendations on how to avoid breaching the rules.
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UK VAT: how to keep your natural resources company ahead of HMRC
It’s easier than you think to fall foul of the complicated VAT rules for natural resources holding companies. We help you steer through the obstacles.





