Financial Information Notices

All legislation references are to s.122, (draft) Finance Bill 2021, unless otherwise stated. Read more

HMRC Charter 2020: Better than before?

The Cambridge English Dictionary defines a charter as ‘a formal statement of the rights of a country's people, or of an organization or a particular social group, that is agreed by or demanded from a... Read more

Uber v Aslam: The end of the beginning?

On 19 February 2021, the Supreme Court released its decision in Uber BV and others v Aslam and others [2021] UKSC 5, ruling that the appellants (who were Uber drivers) were ‘workers’ under the... Read more

Budget in a Minute (or so)

Headline Measures There were a number of developments, extensions and tweaks to pandemic measures, including temporary extensions to loss reliefs for Income Tax and Corporation Tax. Read more

Business Vehicles – First Year Allowance Changes effective April 2021

The UK Government has committed to a climate change policy aiming to reduce all greenhouse gas emissions to net zero by 2050. Following a recent announcement that the Government will consult on... Read more

Budget 2021: The Enterprise Investment Scheme and other venture capital schemes

Following Brexit, the Chancellor has a great opportunity to think about how to enhance the venture capital schemes – the Enterprise Investment Scheme (EIS), Seed EIS (SEIS) and Venture Capital Trusts... Read more

Withdrawal of gross payment status was ‘disproportionate’

In an interesting First-tier Tribunal case, a judge has found that HMRC’s action in withdrawing gross payment status from a construction company eight years after its offence, when it had been... Read more

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