Taxing the rich?

In this article I consider what options the government has for using tax reform to help restore the public finances following the coronavirus pandemic, in particular in relation to the taxation of... Read more

Employee Ownership Trusts: The "New Normal" for Ownership?

Introduction Employee Ownership Trusts (“EOTs”) were launched in 2014 as a tax-efficient way of transferring ownership of a company. The EOTs were designed to encourage a more collegiate ownership of... Read more

Universal credit, RTI and the perils of automation

The Court of Appeal has found that the system whereby a universal credit claimant is treated as receiving two payments of salary in an assessment period in which they are paid early (because the... Read more

Social Investment Tax Relief's COVID-19 Catch 22

Social Investment Tax Relief is under review. Chris Williams, co-author of Capital Gains Tax Relief for SMEs and Entrepreneurs, looks at the options. Read more

Rolling over

Julie Butler and Fred Butler examine the growing attraction of rollover relief. Read more

Farm and equine businesses: COVID-19 planning points

In light of COVID-19, Julie Butler gives planning advice to tax advisers with clients with farming and equine interests. Read more

Tax on coronavirus support payments

A new clause and schedule to the current Finance Bill sets out how coronavirus support payments will be taxed, how overpayments will be recovered, and the severe penalties chargeable where businesses... Read more

Tax and Insolvency

For some time, HMRC have been lobbying to become preferred creditors on liquidation of a company. Under current rules, secured creditors are paid first and all unsecured creditors (HMRC included) are... Read more

Swings and roundabouts: Tax and welfare interaction in the coronavirus age

In the last couple of months, many individuals have experienced financial loss, but most of them have been able to turn to the State for support in the form of the Job Retention Scheme and now also... Read more

Can HMRC be compelled to keep to its word?

Can a taxpayer require HMRC to do what it has said it will do, even if it is wrong or based on a mistaken view of the law? Read more

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