Category: Articles

HMRC defines associated persons as employees, agents or any other person who performs services for and on behalf of the broker and can be either an individual or incorporated body.

Investors’ already strong appetite reinforced by Aston lark deal.

PKF Partner Paul Goldwin analyses and explains the rules.

Setting up a share scheme can be an excellent idea for a young business. But what do you do once you have one? We discuss the next steps.

HMRC has reminded us that the use of umbrella employment companies for tax avoidance in relation to temporary workers may constitute a corporate criminal offence. Here is the wider picture.

For the payment services sector, research & development (R&D) is one of the most beneficial tax incentive reliefs available. Find out if you’re likely to qualify.

Preparing a Will is complicated for everyone. Here we explain some of the specific requirements and tax implications under Sharia law.

Loans by a company to either its shareholders or its employees (including directors) can have tax consequences. We explain what to look out for.

Many people may doubt the ability of the Tax Authorities to know what they are up to. However, HMRC’s powers of detection have increased exponentially since the introduction of their “Connect” system in 2010. 

If you are required to complete a Self-Assessment Tax Return for the first time, you have a duty to “notify” HMRC of chargeability to income tax and/or Capital Gains Tax (in some cases you can use the ‘real time’ Capital Gains Tax service to avoid completing a Tax Return).

Read our Tax experts’ initial reactions to the Autumn Budget 2021.

Read our Tax experts’ predictions for the upcoming Autumn Budget.