Categories:

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

Categories:

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

Categories:

The Finance Bill 2021 introduced changes to the criteria for the research and development (R&D) tax credits scheme. The new rules have been designed to prevent fraudulent tax credit claims

Categories:

There has been an obligation for Trusts to register with HMRC for many years if they have been liable for any of the following taxes: Capital Gains Tax Income Tax

Categories:

Back in March 2020 as part of the Spring budget, the Chancellor of the Exchequer, Rishi Sunak, announced a consultation to tackle abuse of the Construction Industry Scheme (“CIS”). Roll

Categories:

The scheme was originally announced in the March 2021 Budget, and in which the Chancellor of the exchequer, Rishi Sunak, pledged to announce the UK Government’s latest support for businesses

Categories:

On Tuesday 23 March 2021, the government published a series of tax documents and consultations, with a view to strengthen policy making and modernising the tax system. Whilst the consultations

Categories:

When the COVID-19 pandemic first struck the UK in the early part of 2020, HM Treasury provided a number of forms of assistance to taxpayers and businesses and one of

Categories:

Might your name be disclosed online for using the Coronavirus Job Retention Scheme? It might come as a surprise to learn that the Government are publishing the names of companies

Categories:

Notwithstanding COVID-19, the proposed new VAT rules affecting the construction sector are due to take effect from 1st March 2021. HMRC still plans to apply the new rules, which are

Categories:

There has been intense speculation regarding HMRC’s attitude towards self-assessment filing, particularly with the background of the pandemic and how many individuals are going to be unable to meet the

Categories:

With the end of freedom of movement between the UK and EU from 1 January 2021, the UK has introduced an immigration system that will now treat all applicants equally.