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Displaying 1-12 of 34 results

Displaying 1-12 of 34 results

Clinical Negligence

Q & A with Dr Michael Powers KC

After a few years in practice as a doctor, I decided to read for the Bar as I saw the law as a means of bringing improvements in medical practice. I was called to the Bar in 1979, just as medical negl…

18 May 2023
Tax

IR35 Consultation on double taxation

In a long overdue consultation that runs until 22 June 2023, the government are seeking views on how HMRC can offset liabilities for IR35 to ensure there will be no double taxation. https://www.gov.uk…

16 May 2023
Tax

Q&A with Ros Martin

I started my career in tax in the Inland Revenue having been recruited whilst doing a PhD at Nottingham University (in Pharmacology but let’s ignore that slight swerve in career!). I had a varied expe…

04 May 2023
Tax

Q&A with David Brookes, BDO

I trained as a chartered accountant straight from A levels and then specialised in tax after qualifying in 1994. I found the problem solving nature of tax work most engaging and still do! I advise a w…

27 Apr 2023
Money Laundering Compliance

Q & A with Tim Bennett

My first position after qualifying as a solicitor was in the legal department of a large bank in Bermuda, and my responsibilities covered every department (other than company secretary). Subsequent po…

25 Apr 2023
Stopwatch
Tax

Extra Time: Mark McLaughlin on the capital gains tax measure in the Finance (No.2) Bill

The UK tax compliance regime is replete with time limits and deadlines. In some circumstances, those time limits and deadlines are incompatible, inadequate, or unreasonable to deal with transactions a…

17 Apr 2023
British bank notes and coins
Will cash be king?

Mark McLaughlin on the potential future for the self-employed cash basis: Notes from the Spring Budget 2023

Tax simplification is a priority for the government, particularly tax simplification for small businesses. The government seems intent on extending the ‘KISS’ (keep it simple, stupid) principle to inc…

22 Mar 2023
Coloured post-it notes on a board
Accountancy

Financial Institution Notices (FINs)

HMRC consulted on amending its civil information powers in July 2018. One of its proposals was that it should be allowed to demand information from a taxpayer’s bank and other financial institutions,…

07 Mar 2023
Tax

RDTR Changes: A single RD tax relief incentive scheme?

On 13 January HM Treasury’s Consultation on a Single RDTR Scheme was opened for comment, this follows the December Budget speech. Since the RDTR schemes were first introduced, there have been more leg…

02 Feb 2023
Calculator and pen and paper
All change from 2023

Income tax basis periods

April 2023 will bring a major shake-up of the rules dictating when trading profits of unincorporated businesses are subject to income tax.  The existing rules, which tax the profits of the accounting…

13 Jan 2023
Blue abstract image of cogs
How BTI v Sequana modified the landscape of the Directors’ duties

Balancing Shareholders’ and creditors’ competing interests

The decision by the UK Supreme Court in BTI v Sequana [2022] UKSC 25 is a landmark judgment in setting out the circumstances when directors must have regard to shareholders’ and creditors’ interests,…

05 Dec 2022
Black and white chess board
An Analysis of the 2022 Autumn Statement

The long arm of the Chancellor!

The recent pace of UK tax changes has been bewildering for many tax professionals – yours truly included! This has been exacerbated by several resignations and appointments of Chancellors of the Exche…

21 Nov 2022

You've viewed 12 of 34 results

Displaying 1-12 of 34 results