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It’s that time of the year again! What is ATED? We are all familiar with the term annual tax on enveloped dwellings (“ATED”) which has been with us since the

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It has now been a year since the domestic VAT reverse charge was brought into effect for most supplies of building and construction services. Whilst most construction businesses have grappled

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Making tax digital (or MTD) is HMRC’s plan to simplify tax reporting, reduce errors, and is another step towards more real-time reporting. MTD is already up and running for VAT,

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HM Revenue and Customs (“HMRC”) have recently issued a press release confirming that they will be waiving late filing and late payment penalties for Self-Assessment taxpayers for one month in

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People’s reactions to being nudged or jostled in the street vary a lot but there are essentially two kinds of reaction, either to puff up your chest and push back

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It was only as far back as 2020 when the Government introduced new reporting requirements for UK residents disposing of residential property. Taxpayers were asked to report the disposal of

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The world of tech is rapidly changing. New software systems are being developed all the time to assist businesses in working more efficiently. One such tool is the rise of

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R&D tax credits are approved tax based financial incentives. They are intended to encourage and stimulate UK companies to invest in innovation and R&D. This is important to keep UK

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SDLT – complete your residential purchase soon to save £2,500! In June 2020 the government temporarily increased the nil rate band for Stamp Duty Land Tax (SDLT) on residential property

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From 6 April 2021, the responsibility for deciding whether off-payroll working (IR35) rules apply moved from the personal service company to the hiring company. The rules only apply to UK

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HMRC have updated their guidance on claiming relief for company trading losses to take account of the extended carry back announced in the Spring Budget and now legislated in the

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What is a Sales Memorandum? A sales memorandum (“SM”), also known as an information memorandum, is created when a business is preparing to market itself for sale. An effective SM