Francis Clark Tax Consultancy blog

Brexit & the Budget

Brexit negotiations have had a quiet few days in the run-up to the Budget, with Westminster focused on what the Chancellor would say about the plans for leaving the European Union. And the answer was… well, not much really. At the weekend, Philip Hammond was at pains...

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Freelancers – where are we now?

Last year the government transferred the burden of determining IR35 status from the freelancer to public sector bodies. As a result, we have seen many more freelancers being taxed as employees and some public body sector ‘employers’ treating all freelancers under the...

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Budget 2018 overview – A traditional Budget

Monday 29 October has been a real trip down memory lane. As I try and get used to the clocks going back an hour, Philip Hammond seemed more intent on going back 56 years. The excitement of a first Monday Budget since April 1962 meant there were many historical...

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SSE Generation Ltd v HMRC

Plant... Without context, the word can take on a plethora of different meanings.  Give it some context, i.e. capital allowances, and one would hope that the definition becomes more obvious.  The recently released first tier tribunal decision from SSE...

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