Category: Articles

We outline the key pitfalls to be aware of when considering Principal private residence relief, or private residence relief (PRR). 

The way we undertake business has substantially changed. Remote working creates numerous tax considerations and corporate residency is one of them. So how is corporate residency decided?

When it comes to tax and business planning, multinationals should focus on economic substance and how it links to location. 

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.

Timothy Goodger, partner at City law firm Elborne Mitchell LLP, considers why CWBs are under so much scrutiny.

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.

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?

How a CVA helped a groundworks business manage the loss of a major contract and survive to tell the tale.

Landlords are feeling the pinch from new mortgage interest rates. We set out the survival options in the current climate.  

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.

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?

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’.