Everything you need to know about the super-deduction & new capital allowances
26th April 2021
Last month, the Chancellor, Rishi Sunak, announced a new ‘Super-deduction’ tax relief among other capital allowances, as a mechanism to kick start the economy and promote a speeding up of business...
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Winner takes all? How costs are allocated in tax tribunals
By Robin Williamson
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Tax
22nd April 2021
Sometimes a court or tribunal has power to make orders about who pays the costs of a trial, whether on its own initiative or on the application of one of the parties. It is usual for such orders for...
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New Event: Tax Law and Brexit
16th April 2021
Whatever your opinion of Brexit, what is undeniable is that it has created a large amount of head scratching and some frustration within businesses in the UK and Europe as they get to grips with...
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Financial Information Notices
By Mala Kapacee
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Tax
30th March 2021
All legislation references are to s.122, (draft) Finance Bill 2021, unless otherwise stated.
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HMRC Charter 2020: Better than before?
30th March 2021
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...
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Uber v Aslam: The end of the beginning?
By Robin Williamson
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Tax
10th March 2021
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...
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Budget in a Minute (or so)
5th March 2021
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.
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Business Vehicles – First Year Allowance Changes effective April 2021
3rd March 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...
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Budget 2021: The Enterprise Investment Scheme and other venture capital schemes
2nd March 2021
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...
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Withdrawal of gross payment status was ‘disproportionate’
2nd March 2021
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...
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