The recent proposal by the Conservative Party to provide pensioners with a special (higher) tax allowance – rather than keeping their personal tax allowance frozen, in the same way it will be for regular taxpayers until April 2028 – appears to be[...]

Rishi Sunak announced a new ‘Super-Deduction’ for capital expenditure incurred by companies from 1 April 2021 to 31 March 2023. This was the ex-Chancellor’s “big giveaway” designed to encourage accelerated spending by companies to help kick-start the economy, rather than[...]

In many ways it was normality restored to Budgets gone before, after the short-lived give-a-way of Kwasi Kwarteng, just under eight weeks ago. In just under an hour, Jeremy Hunt set out his Budget priorities for stability, growth, and public services.[...]

For many businesses with international operations, international workforce management and compliance present significant challenges. 

As international secondments and business travel resumes, employers who have secondees and business visitors from overseas are becoming a topical matter again.  Care needs to be taken where the employee is subject to UK tax to ensure the[...]

The Trust Register legislation was enacted on 26 June 2017 and initially required all trusts with a UK tax liability to register via the Trust Registration Service (TRS). It has since been the primary method of notifying HMRC of the existence of a trust.