Mutuality, substitution and control are UK characteristics of employment, from case law. These are not likely to be relevant in … Read More
Currently a sole trader or partnership can draw up accounts to any date they want to. Their tax for any … Read More
It has been my long standing view that many Research and Development (R&D) tax claims are at best debatable … Read More
The government have been making confusing announcements about the introduction of “Making Tax Digital” (MTD), accounting date rule changes and … Read More
This Tax Tip is brief compared to the vast subject matter it relates to. As the BBC often says after … Read More
We have seen many instances recently of HMRC completely failing to deal with paperwork. It seems that many HMRC departments … Read More
The 5% reduced rate of VAT currently applies to certain hospitality supplies including food and drink (but not alcoholic drinks), … Read More
As published by HMRC some of the most ridiculous excuses for flouting the national minimum wage regulations included: “She does … Read More
A recent VAT case concluded HMRC investigation work that partly dated back to February 2013! A retailer did not have … Read More
Making Tax Digital – is making the headlines lately. It is noteable that VAT transitioned to MTD without big problems … Read More