Category: Articles
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Who is liable?
Two court cases demonstrate the subtleties of VAT in the context of agents and principals.
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When must influencers pay tax?
HMRC is beginning to crackdown on social media influencers who may hide their earnings or be unaware of how their activities are taxed. We explain what to look out for.
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When domicile doesn’t translate to residency
Recent questions about the tax status of Rishi Sunak’s wife have turned the spotlight on the meaning of resident and domicile.
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Capital allowances: exclusions, pitfalls and transition
The ‘super-deduction’ and special rate first-year allowance were introduced in the 2021 Budget, to encourage firms to grow post-Covid by investing in productivity-enhancing plant and machinery assets. What to look out for?
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Moving around Europe – social security for mobile employees
While the Brexit Withdrawal Agreement aims to protect rights and maintain the old social security rules, individuals can still get caught and further changes to the UK’s agreements with EU and EEA countries are still possible.
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Corporation Tax – Losses and extensions post-Pandemic
Although the UK may have entered the phase of ‘living with Covid’, companies can still take advantage of Corporation Tax measures introduced during the pandemic to help ease cash-flow.
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The ins and outs of VAT groups
Ask a VAT expert for a double-check your thinking around VAT group changes / accounting before acting.
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The challenge to corporation tax payments
With delays to some tax refunds and the impact of group companies on ‘profit thresholds’ both affecting cash flow, it’s worth another look at the corporation tax payment on account process.
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Putting the consumer at the heart of operations
An update on the FCA’s Consumer Duty consultations and anticipated new rules.
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Appointed Representatives: what the FCA is looking for
The FCA has published its consultation paper on improving the Appointed Representatives (ARs) regime. What should you expect?
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Why intermediaries need to work on ESG
Regardless of their ownership or prevailing jurisdictional requirements, ESG and associated reporting should be a key focus of intermediaries.
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Operational resilience: The final countdown
The 31 March 2022 deadline for implementing operational resilience frameworks is drawing closer. We share our observations on activity so far, and offer our tips on what firms should focus on in the coming weeks.











