Individuals across the world have experienced restrictions on their freedom of movement following the outbreak of Covid 19. Naturally, such constraints can be highly disruptive to people’s lives, but they may also impact on an individual’s tax residency, and even…
Here is something a bit different from the recent Covid-19 news, but significant for those advising on employment status, particularly IR35. In 2018, I wrote about the First-Tier Tax Tribunal’s decision to determine a specific group of referees as self-employed…
Employment law is a rapidly changing arena, therefore we have set out a list of some of the imminent changes that will affect employers and individuals in the coming months. Note: this article contains no mention of events due to…
In the Autumn Statement 2015,[1] the government announced, amongst other things, that it will reduce the stamp duty land tax (SDLT) filing and payment window from 30 days to 14 days. The change will be introduced by the Finance Bill…
The latest edition of our Tax and Private Client newsletter covers employment law, property, family, immigration and more. …
On 29 October 2018 the Chancellor of the Exchequer presented the Budget 2018. We have compiled the highlights and key points that individuals should note. Budget highlights for private clients The personal allowance will be raised to £12,500 from April 2019, one…
No – according to the First Tier Tax Tribunal. Background HMRC argued that the Professional Game Match Officials Limited (PGMOL) was the employer of a group of football referees, and therefore there was income tax and NICS due. The principal issue in the…
The individual who was made the subject of the UK’s first Unexplained Wealth Order (UWO) in February this year has been named as Zamira Hajiyeva. She is the wife of Jahangir Hajiyev, the former chairman of the International Bank of…
The corporate world can be a ‘double-edged sword’. On the one hand, there are a number of different ways in which commerce is conducted, meaning that opportunities to conduct business are available and varied like never before. Conversely, due to…
The trust registration service (TRS) was introduced by HMRC in June 2017 to comply with the EU Fourth Anti-Money Laundering Directive. Trustees have to register all taxable relevant trusts with HMRC via the TRS, although there have been some changes…
