Category: Articles

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.

Large or complex group structures can often be costly, inefficient and place a disproportionate burden on management resources. We explore corporate simplification for insurance intermediary groups.

In 2019 the PRA released a supervisory statement for banks and insurers as to its expectations for firms’ management of financial risks arising from climate change.

Over the years, HMRC has introduced special payroll arrangements for cross-border workers that aim to simplify reporting and avoid double withholding. Here’s a summary.

Many organisations extend their business overseas into new markets, either to diversify their customer base, increase revenue potential or gain competitive advantage. But what are the tax implications?