by Tim Brown | Feb 6, 2019 | Factsheets, General Tax Issues
The annual tax on enveloped dwellings (ATED) was introduced on 1 April 2013 as an annual charge for certain high value residential properties.
by Tom Smith | Sep 28, 2018 | Blog, General Tax Issues
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 Generation... by Stuart Rogers | Sep 4, 2018 | Blog, General Tax Issues, International Business
UK land registered to an overseas entity has long been a cause for concern for the government. Information about the owners often relate only to the entity’s name and territory. This lack of transparency has led to UK law enforcement agencies, amongst others, in... by Devon Hawes | Feb 1, 2018 | Factsheets, General Business & Corporate Tax Issues, General Tax Issues
Capital allowance claims have become more complex for commercial property owners since April 2014 with a risk that allowances will be permanently lost.
by Scott Campbell | Jan 16, 2018 | Blog, Employer Compliance, General Business & Corporate Tax Issues, General Tax Issues
Being almost a year to the day that HMRC asked me to be one of the beta testers of the new Employment Status Service (ESS) tool, it seems like a good point to reflect on the tool, as well as the legislation the tool was designed to support. The ESS tool was brought in... by Chris Watts | Jan 15, 2018 | Blog, General Business & Corporate Tax Issues, General Tax Issues
The sugar tax legislation has been approved through the Finance Bill 2017. Two draft statutory instruments have been released for consultation and are now undergoing final amendments; The Soft Drinks Industry Levy Regulations 2017 set out, in detail, the scope and...