VAT and Domestic Reverse Charge in the construction industry: deferred until 1 March 2021
In February 2019, we covered the Construction Services Domestic Reverse Charge (CSDRC) and the rules being...
Financial Focus: Summer 2020
In the Summer 2020 issue of Financial Focus, our wealth management team looks at: Holding...
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...
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...
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’...