Tax Online Blog

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... Read more

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... Read more

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... Read more

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

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

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

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

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

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

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