Lockdown has seemingly given people a lot of time to think about their financial and tax plans.   Despite the relatively good weather we have had for most of our 
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Draft Finance Bill 2019/20: Changes to Income Tax Share Loss Relief The Government published draft clauses to be included in the Finance Bill 2019/20, together with related consultations and response 
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What is a Hybrid Partnership? A hybrid or mixed partnership is a standard partnership but rather than just having individuals as partners, there is one or more corporate partners (or, 
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The Limit of Recovery and Enforceability: Income Tax, National Insurance and PAYE The myriad of rules relating to the recovery and enforceability of income tax, National Insurance and PAYE are 
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What is ‘Ordinary Share Capital’? – Types of Ordinary Shares vs. Preference Shares, Premiums & Characteristics. As the poet, William Blake, once said, “hindsight is a wonderful thing, but foresight 
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Creative Industries Tax Reliefs; Video Games, Film, TV & Theatre, Museum & Galleries With 2019 set to be another big year for films, video games and television with highly anticipated 
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Offshore Companies & Non-UK Resident Property Companies: Owning Commercial & Residential Property… The Forthcoming Changes April 2020. Non-UK resident companies with UK property income are subject to income tax rather 
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Kaye Adams v HMRC: Tribunal defeat broadcasts HMRC’s problems with IR35 Introduction As has been previously noted on the pages of this ‘blog, the vocabulary employed by HMRC to describe 
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Corporation Tax, HMRC & Late Filling Penalties – Introduction Corporation tax is due on the profits arising to UK limited companies and foreign companies with UK branches or offices. It 
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Information notices and the long reach of the tax man The Court of Appeal has decided in HMRC’s favour in an important decision about the department’s powers. The decision concerned 
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