This webinar from the Tax Faculty will provide an update on all the recent and upcoming changes to payroll, rewards and employment taxes in 2024/25.

FAQ on what is the VAT liability of an opthalmologist's own Ltd company, when her services as a locum are supplied to another UK high street chain of opticians on a contractual basis.

In a ‘back-to-basics’ webinar, Richard Jones provided an introduction to the business rates system in England, the compliance obligations the system places on businesses and the reliefs available to mitigate rates liabilities in a variety of business sectors.

Guy Richardson and Mark Fielden, from the real estate and construction team at Moore Kingston Smith, recently presented an ICAEW webinar on “Emerging opportunities and current pitfalls in the tax regime for property investment and trading”. In this article we want to accentuate some of the practical tax complexities discussed in the webinar. Subsequently, in light of the Chancellor of the Exchequer’s recent Autumn Statement on 22 November 2023, we want to explore how current tax policy continues to create uncertainty in the real estate and construction sector.

This webinar from the Tax Faculty will run through the basics of the cash basis and what is changing from 6 April 2024

The 2023 Autumn Statement is by now receding into memory. One relatively quiet announcement which, to date, has received relatively little attention may have enormous consequences (and opportunities) for large parts of the farming sector.

HMRC data suggests there has been a significant increase in construction industry scheme receipts. Howard Royse looks at the reasons why and considers the future of the scheme.