10/18/2021
Indicative of the potential for greater flexibility in its post-Brexit economic policy, the UK government has affirmed its commitment to implementing a competitive new regime, addressing the domestic tax challenges faced by managers forming intermediate e
10/07/2021
The latest ONS figures show that the value of relief claimed under the patent box has continued to increase, with a total of £1,129 million claimed for 2018-2019.
10/04/2021
This can be a very expensive mistake! The default position is in fact that general earnings from employment, earned in a year when an individual is tax resident in the UK are chargeable to tax in the UK upon receipt, unless specific reliefs apply and are
09/27/2021
The fact that the overarching contract is not a contract of employment and there is no obligation under the overarching contract to offer work, or to do work if offered, does not mean that the single engagement cannot be a contract of employment.
09/21/2021
At present in a tax case there are four levels of appeal, with cases starting in the FTT, then progressing to the UT, Court of Appeal and Supreme Court, if permission to appeal is granted at each stage.
09/16/2021
In any event, even under current law, the unified exemption amount will automatically decrease to $5 million (plus an inflation adjustment) come January 1, 2026.