Insights
April 14, 2025
Insights
Insights
April 8, 2025
Is it a car or a van for benefit in kind purposes?
Following the announcement in the 2024 Autum Budget and the decision in the “Coca Cola case’ (outlined below),...
Insights
March 31, 2025
What is the role of The Chancellor of the Exchequer?
The website gov.uk tells us that “the Chancellor of the Exchequer is the government’s chief financial minister and as such...
Insights
March 28, 2025
Company Share Option Plan (“CSOP”) Factsheet
A CSOP is a tax-advantaged share option plan set out in the UK tax legislation. It allows companies...
Insights
March 11, 2025
The Domestic Reverse Charge for Construction Services: An Overview
We have seen an increase in HMRC activity around the domestic reverse charge (DRC) for construction services in...
Insights
February 19, 2025
Making Tax Digital for Corporation Tax (Is that still a thing?)
Making Tax Digital (MTD) is a significant initiative by the UK Government that is aimed at transforming the...
Insights
February 10, 2025
Upper Tier Tribunal (“UTT”) releases its decision in the case of Sonder Europe Limited (“Sonder”) v. HMRC
Background Following the FTT judgement in July 2023, Sonder Europe Ltd (“Sonder”) was held to be a “Tour Operator” for the purposes...
Insights
February 6, 2025
HMRC releases annual statistics on Transfer Pricing and DPT
Even though ‘TP Month’ at Claritas was in January – fear not, the TP team are here long...
Insights
February 3, 2025
Could increasing the tax base actually help growth?
We are all aware of the difficult situation Rachel Reeves and the Government find themselves in in trying...
Insights
December 18, 2024
Tax implications post Management Buy-Out
As we approach the end of the calendar year many finance teams will also be preparing for the...
Insights
December 2, 2024
Tax implications post Management Buy-Out
So we did an MBO, what next? When companies are acquired via a Management Buy-Out (“MBO”) there will...
Insights
November 20, 2024
Tax Certainty Day 15 November 2024
Tax Certainty Day: MAP and APA statistics released! The 15th of November 2024 was the sixth OECD Tax Certainty...
Insights
November 5, 2024
Double Tax Treaties in the post-Brexit era
The United Kingdom’s exit from the European Union triggered significant changes in its tax and trade relations with...
Insights
October 29, 2024
HMRC updates Guidelines for Compliance to include Transfer Pricing
Following the release of the Transfer Pricing Records Regulations in 2023 (“TPRR”), HMRC updated its guidance for compliance...
Insights
September 10, 2024
HMRC now targeting the East Midlands for National Minimum Wage reviews
As part of HMRC’s ‘Geographic Compliance Approach’, we have learned that HMRC’s National Minimum Wage (NMW) team are...
Insights
September 7, 2024
No tax relief for rental payments – HMRC v J Kunjur
The cost of rented accommodation continues to rise. In London, the average monthly rent for a new tenancy...
Insights
August 22, 2024
Changes to the rules concerning contracted-out R&D
There have been major reforms to the rules surrounding claims for R&D tax relief in recent years, with...
Insights
August 15, 2024
