As you may be aware, new rules are being introduced with effect from April 2016 as part of the Finance Act 2016.  These relate to distributions in a winding-up/liquidation and are designed to target certain …

Typically, PAYE has been described as an ‘approximate’ method of collecting tax due, which remained the ultimate liability of the employee. Recent judgements, including the case of Paringdon Sports Club, suggest more of the risk …

A recent case concerned penalties that arose on a taxpayer due to a technicality. The taxpayer had run a business as a VAT registered sole trader. He brought his son in as a business partner, …

As tax advisors we try to focus on interesting technical tax issues of how much should be due? Of course, another possible difficulty with tax is the practical one of actually paying it! With this …

Here are some interesting questions. Well, I think them interesting anyway! 1. If we ‘do Brexit’, will we persist with VAT? 2. If so, how will it be administered, bearing in mind the current cross-border …