Tax

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

If you were affected by the Coronavirus outbreak early last year and decided to defer your VAT payment for the period 20th March to 30th June 2020 as offered by the Government at the time, you may... Read more

HMRC announced on (Monday) afternoon that it had decided that 2019/20 tax returns filed online up to 28 February 2021 would no longer be subject to the £100 late filing penalty that normally applies... Read more

As the new year begins, it seems a good time to look ahead to how the tax system might develop in the future. In this article, I will consider HMRC’s 10-year strategy published in July 2020 under the... Read more