HMRC have updated their guidance on the rules for carrying forward the unused pension savings annual allowance, together with a … Read More
Certain traders can be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified … Read More
The Government has set out the VAT implications for businesses in the event of a “no-deal” Brexit. For most UK … Read More
On 2 August 2018, the Bank of England Monetary Policy Committee voted unanimously to increase the Bank of England base … Read More
The Office of Tax Simplification (OTS) is calling for further work on the potential for a new form of trading … Read More
If pension savings are more than the annual allowance, unused annual allowances from previous years can be brought forward. The … Read More
Currently rent-a-room relief gives relief from income tax for up to £7,500 of gross rental income to individuals who let … Read More
In Palmer [2018] TC 06411, the First Tier Tribunal has decided that although there was no reasonable excuse for the … Read More
HMRC has won the first in a series of appeals concerning the application of employment intermediaries legislation to BBC television … Read More
Employment law has developed to acknowledge that some individuals are not self-employed or employed, but are “workers” with some limited … Read More