Practical guide: off-payroll working from 6 April 2021

Business Tax

The long-delayed extension to the off-payroll working rules finally took effect from 6 April 2021. What are the crucial things that businesses who provide services through an intermediary, or engage workers that provide services in this way, need to know?

08.10.2021

Practical guide: a guide to the new super-deduction

Business Tax

Budget 2021 introduced a new temporary super-deduction for capital expenditure. Set at 130% of the amounts incurred it certainly looks attractive, but what potential pitfalls should company owners be aware of before they make a claim?

30.06.2021

PRACTICAL GUIDE: PRIVATE RESIDENCE RELIEF AND CASE LAW

Personal Tax

HMRC is challenging more and more claims for private residence relief, particularly where there are multiple properties and it isn't obvious that there has been any actual occupation of the property sold. How can two recent tribunal cases help when making a claim?

17.05.2021