Tax Law Articles & Blogs

Articles & Blogs Employment Tax

No Tax Deduction for Accommodation Expenses of Employees Working Away from Home Through Choice

Friday, 21 July 2023

The Upper Tribunal (UT) has confirmed the correct approach to the tax deductibility of employee expenses.

No Tax Deduction for Accommodation Expenses of Employees Working Away from Home Through Choice

Articles & Blogs Employment Tax

Settlement Agreements - Sums Paid in Respect of Restrictions Taxable as Earnings

Friday, 16 December 2022

A recent case has highlighted the importance of considering the tax treatment of termination awards, particularly where there are enhanced confidentiality obligations or other restrictions negotiated as part of the settlement.

Settlement Agreements - Sums Paid in Respect of Restrictions Taxable as Earnings

Articles & Blogs Employment Tax

HMRC Publishes Guidance to Help Employers Carry Out PAYE Settlement Agreement Calculations

Friday, 14 October 2022

HMRC has issued new guidance to help employers carry out compliant PAYE settlement agreement calculations. The guidance is intended to help employers lower the risk of tax non-compliance and reduce the likelihood of checks.

HMRC Publishes Guidance to Help Employers Carry Out PAYE Settlement Agreement Calculations

Articles & Blogs Employment Tax

The Office of Tax Simplifications Revises Its Deadline for Submitting Evidence on Tax Implications of Hybrid and Distance Working

Friday, 07 October 2022

The OTS is now asking employers, employees and self-employed individuals to submit their evidence by 11.45 pm on 28 October 2022.

The Office of Tax Simplification's (OTS) Revises its Deadline for Submitting Evidence on Tax Implications of Hybrid and Distance Working.

Articles & Blogs Private Client Tax

Tax Implications for Discretionary Trusts

Tuesday, 24 May 2022

Many people think about setting up a trust for their family, as it can be a useful vehicle for tax planning and providing for future generations. One type of trust is a 'discretionary trust' and we will take a deeper look at its benefits and implications.

Tax Implications for Discretionary Trusts

Articles & Blogs Employment Tax

How to Properly Analyse Employee Status for Tax Purposes

Friday, 13 May 2022

In two recent decisions, the Court of Appeal has emphasised the need to look beyond mutuality and control when determining employee status for tax purposes.

How to Properly Analyse Employee Status for Tax Purposes

Lifetime Gifts - What You Need to Know About Inheritance Tax, Allowances and Exemptions

Wednesday, 02 March 2022

Gifts made in your lifetime may be subject to inheritance tax on your death, depending on who the recipient of the gift is and their relationship to you, the value of the gift and when it was made.

Lifetime Gifts - What You Need to Know about Inheritance Tax, Allowances and Exemptions

Articles & Blogs Private Client Tax

Inheritance Tax - What Is the Residence Nil-Rate Band?

Tuesday, 23 March 2021

“In this world nothing can be said to be certain, except death and taxes” wrote Benjamin Franklin in 1789. It is certainly still true that on death, your estate will be taxed at 40% of the value of your assets, exceeding any available tax-free allowances.

Inheritance Tax - What Is the Residence Nil-Rate Band?

Articles & Blogs Tax

Budget 2021 - How Do the Tax Changes Affect Businesses?

Thursday, 11 March 2021

From super-deduction to Corporation Tax, we outline the key tax updates announced by Chancellor Rishi Sunak in the 2021 budget.

Budget 2021 - How Do the Tax Changes Affect Businesses?

Proposed Changes to Capital Gains Tax - What Will This Mean for the Tech Sector?

Wednesday, 20 January 2021

Many more people may have to pay Capital Gains Tax (CGT) if the recommendations of a government ordered report are adopted.

Proposed Changes to Capital Gains Tax - What Will This Mean for the Tech Sector?

Articles & Blogs Private Client Tax

Possible Capital Gains Tax Changes on the Horizon - What Could This Mean?

Wednesday, 23 December 2020

If the recommendations of a recent report by the Office of Tax Simplification (OTS) are adopted, more people may have to pay capital gains tax (CGT) when they dispose of assets.

Possible Capital Gains Tax Changes on the Horizon - What Could This Mean?

Director Pay Cuts - Be Wary of the Tax Traps

Thursday, 28 May 2020

Many businesses across the UK are responding to the economic impact of the coronavirus (COVID-19) pandemic by asking directors, senior executives and other employees to accept a reduction in pay.

Director Pay Cuts - Be Wary of the Tax Traps

Coronavirus - Working Tax Credit Increase to Boost Family Income

Wednesday, 08 April 2020

The government has announced an increase in Working Tax Credit in response to the coronavirus pandemic, which will boost some families' income by as much as £20 a week. This first took effect from 6 April 2020.

Coronavirus - Working Tax Credit Increase to Boost Family Income

Supporting Businesses Through VAT Deferrals

Friday, 27 March 2020

The Coronavirus (COVID-19) pandemic continues to heavily impact the economy, particularly following the announcement of a 'lockdown' on Monday evening.

Supporting Businesses Through VAT Deferrals

Business Rates Relief - Is Your Business Affected?

Wednesday, 25 March 2020

The Budget of 11 March 2020, and government measures since, have committed to supporting people who are or will be unable to work because of Coronavirus (COVID-19).

Business Rates Relief - Is Your Business Affected?

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