The (Ver)milion-dollar question revisited: share options

Last year, we reported on a case in which the First-tier Tribunal (‘FTT’) surprisingly held that...

Coronavirus survey: understanding the impact

As the coronavirus lockdown continues, so do the challenges it presents to people and...

You know what I mean: statutory construction

In construing legislation, the basic assumption is that the law means what it is...

Taxpayer completes victory: VAT recovery on self-build

If you build your own home from scratch, you can make a claim to...

Local Authority Discretionary Grants Fund

Updated 1 June  In response to coronavirus, the UK Government has provided support for...

Webinar and Q&A: Supporting businesses through coronavirus

Since our April 2020 webinar, the UK Government has continued to announce and clarify...

Employment Allowance 2020/21

Employment Allowance allows eligible employers to reduce their Employer’s National Insurance Contributions (NIC) by...

Apprenticeship levy 2020/21

The apprenticeship levy, a monthly tax on big businesses, was introduced by the government...

Self-Employment Income Support Scheme: check your eligibility

In March, we reported on the UK Government’s Self-Employment Income Support Scheme, through which...

Coronavirus and VAT relief: temporary zero rating of PPE

Updated for 3 July 2020  HMRC has been announcing VAT reliefs to help people...

Webinar: Unlocking opportunities – UK business and investor update

While our webinar planned for Monday 4 May (Unlocking opportunities: UK business and investor...

Read all about it a bit earlier: zero-rating of e-publications brought forward

We reported in January on a Tribunal decision to the effect that ‘digital newspapers’...