Category: Articles

From 6 April 2017 the taxation of cash or benefit agreements changed but speaking with clients it is clear that these rules are often not fully understood, or worse that employers are unaware of the new rules entirely!

The government-backed change in the VAT treatment of certain digital publications from standard to zero rated has been brought forward from 1 December 2020 to 1 May 2020.

Some financial statement items cannot be measured precisely but can only be estimated. This is called an accounting estimate.

The government has introduced a number of measures over the past few years to improve compliance and behaviour by UK businesses in relation to taxation. Chris Riley looks at three such initiatives.

The 4 March 2020 saw the long awaited takeover of NEX by Aquis Exchange PLC (approved by the FCA) and rebranded as AQSE (Aquis Stock Exchange).

We take a high-level look at and summarises the changes to the UK Corporate Governance Code, effective from 1 January 2019.

There continues to be a low number of issues on both AIM and the Main Market.

The critical moment is approaching. From 1 January 2021, only an EU regulated insurance carrier or intermediary may undertake EU insurance work.

Boris Johnson’s administration recently marked its first 12 months in government. While reviews of the Prime Minister’s performance have tended to focus on his handling of the coronavirus pandemic, there has also been much to discuss from a tax perspective.

From 6 April 2020, changes were enforced by the HMRC requiring any sale of UK residential property to be reported with any capital gains tax (CGT) due being paid within 30 days of the completion of the sale.

On 9 July, the FCA introduced the requirement for firms in the payment services and electronic money sectors to have an annual audit of compliance with safeguarding requirements.

Many trustees will be aware that their trust is on a government Register. Nevertheless, the Trust Register has little to do with tax.