April 10, 2025 Incoterms and contract terms - impact on tariffs In a contract for the direct supply of goods to the United States, will the buyer or seller pay the tariffs? The party that is... Read more
March 7, 2025 The Increase to the Small Company Thresholds for Off-Pa... The UK government has confirmed that significant changes to the Companies Act thresholds defining a "small company" will additionally... Read more
April 3, 2024 Enterprise investment scheme (EIS) and SEED enterprise ... This note outlines the key conditions which need to be met and the tax treatment of the investment under both the Enterprise Investment... Read more
January 25, 2023 VAT on property sales - ready for 1 February 2023? If you want to charge VAT on the sale or letting of a property, generally you have to opt to tax that property, by making the decision to... Read more
July 28, 2022 Failed furlough – strict eligibility criteria In a recent first tier tribunal decision, Carlick Contract Furniture Ltd was assessed by HMRC for furlough monies it claimed in respect... Read more
April 14, 2022 Re-domiciliation of companies gets a cautious thumbs up... The government has this week provided an update about its consultation on the introduction of a UK re-domiciliation regime. The... Read more
April 7, 2022 Online retail tax policy consultation The government is currently consulting on the policy considerations for an online sales tax (OST) to help "rebalance the retail sector".... Read more
November 18, 2021 HMRC debtors: Teasing out the can't pay from the won't ... With 2.4m more taxpayers in debt to HMRC since early 2020, the challenge of working out the 'can't pay' from the 'won't pay' tax debtors... Read more
November 8, 2021 A windfall in the Budget small print? Changes to accounting principles may not be a subject to draw the eye for most but the Government's confirmation that they are ploughing... Read more
July 2, 2020 Share incentives: EMI options - overview of conditions ... This note outlines the key conditions which need to be met and the tax treatment of EMI options. It is not designed to be a definitive... Read more
September 30, 2018 Requirement to correct in relation to offshore matters... Under the new Requirement to Correct regime (the RTC) punitive penalties apply where a person has offshore undeclared tax liabilities at... Read more
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