Articles
We highlight the key challenges of the new Global Internal Audit standards, aiming to help internal auditors meet the essential requirements effectively and appropriately.
Reinventing your internal audit function – how far have you got?
We look at the key changes proposed for the non-dom regime and overseas workday relief for expats.
What could the end of the non-dom regime mean for you?
What happens when a business considers claiming back VAT incurred on expenditure, via its VAT return to HMRC? Mark Ellis, VAT Partner provides a guide.
Recovering VAT: how to avoid the pitfalls
In the autumn, the Government announced its review of the current system. Discover how this may ease the burden.
MTD for ITSA – a simplified system
We outline the key pitfalls to be aware of when considering Principal private residence relief, or private residence relief (PRR).
Private residence relief: pitfalls for the unwary
The employment-related securities (ERS) regime is very broad. It encompasses shares and other securities (including units in a collective investment scheme) acquired by an individual, who is given that right through their employment.
As the ERS filing deadline approaches, what are the priorities for carried interest holders?
The way we undertake business has substantially changed. Remote working creates numerous tax considerations and corporate residency is one of them. So how is corporate residency decided?
Company residence: where are you really?
When it comes to tax and business planning, multinationals should focus on economic substance and how it links to location.
The importance of substance in location for transfer pricing
Rarely does a definition matter so much and have so many implications for VAT. We look at the confusions often caused by misinterpretation of the term.
What is ‘business establishment’ for VAT purposes?
Timothy Goodger, partner at City law firm Elborne Mitchell LLP, considers why CWBs are under so much scrutiny.
Credit write-backs – a breach of trust law?
Whatever the circumstances of your wish to provide perks to staff, there are tax issues to take into account. We look at the common ways that brokers can provide share incentives and the key tax considerations.
Employee share options: how they trigger tax
We explore the benefits of a control-based approach to data protection. How does it contribute to a secure and compliant environment? And what new approaches have recently been approved in the UK?