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Remote working and Permanent Establishments: clearer guidance for employers

Can remote work create a permanent establishment? The OECD's 2025 update brought clarity regarding cross-border tax risk.

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The Moment – January 2026

The Moment - January 2026 Bringing you our latest insights and updates.

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Exemption of healthcare from VAT: is a diagnosis actually necessary?

Does the healthcare exemption from VAT apply to cosmetic treatment? Illuminate Skin Clinics Limited v HMRC (2025) gave helpful guidance.

Smart Property Investment in a Changing Market

Event: Smart Property Investment in a Changing Market: Tax Efficiency Meets Investment Strategy

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Your first CASS 15 audit: helping you prepare for the new rules

Requirements under CASS 15, key aspects of the requirements, and our checklist to help ensure you’re CASS 15 ready.

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Building a home studio: understanding the tax implications

Guidance for entertainers on the tax consequences of paying for and owning your home studio.

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Hippodrome and VAT partial exemption: standard method or only method?

Hippodrome v HMRC (2025) reinforced the difficulty of convincing HMRC to approve partial exemption special methods (PESMs) to calculate residual input VAT recovery.

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Indian bank interest: the UK tax consequences

Guidance on the UK tax implications of any Indian bank account interest received, and your responsibility to disclose this income to HMRC.

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Year-end tax planning: top 10 tips for 2026/27

Prepare yourself and your finances for the 2026/27 tax year.

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UK lower midmarket M&A outlook for 2026

Thinking of buying or selling a UK business? Review key 2024–25 developments and the forces shaping the year ahead.

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VAT treatment of overage payments in the property sector

HMRC guidance in relation to the VAT treatment of overage payments may affect your property sale.

Why your EBITDA is about to change in 2026

With the amended FRS 102 accounting standard effective from 1 January 2026, many companies will see a noticeable shift in EBITDA.

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