Current Issues

The EU's Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023 and has far-reaching implications for businesses exporting to EU member states.

An overview of the key announcements and their implications for businesses and individuals.

Over the past decade, Real-Time Information (RTI) has greatly improved Pay As You Earn (PAYE) reporting processes. Common mistakes and misassumptions can, however, trip up employers.

The EU has released fresh proposals around its VAT in the Digital Age (ViDA) plans - potentially impacting those UK businesses trading in the EU bloc.

Businesses sometimes assume that non-salaried employees aren’t required to submit a P11D – but that’s not the case if they gain other benefits from the employer.

A simplified analysis of the statutory residence test

A comprehensive guide of the rules that determine UK tax residence for individuals

Here we explain the basis period changes for tax reporting, as well as the preparations unincorporated businesses can make to cope with possible cashflow challenges.

Despite the current political debate around a 2030 ban on new petrol and diesel cars, many businesses are considering offering employee salary sacrifice schemes involving electric vehicles

This article discusses how more businesses are doing their bit to combat climate change by being more sustainable – and seeing the financial benefits.

In this article we look at why environmental, social and governance (ESG) considerations are increasingly becoming essential necessities for all sizes of business.

Businesses often ask us about whether they can claim VAT back on the expenses their employees accrue in their work for their organisation. Here we share two helpful guides.

In this issue we cover the latest FCA developments and guidance notes for the sector.

A new survey of owner-managed businesses finds many continue to struggle with inflationary pressures and are frustrated with the lack of Government support.

For those who have missing NI years between 2006 and 2016 (to qualify for a full state pension), there's now more time to plug the gaps.

HMRC is now permitting certain businesses to set up their VAT payment plan online

A roundup of the latest VAT news and developments impacting businesses

A handy 8-point checklist designed to help Payment and E-Money firms strengthen their compliance ahead of their safeguarding audit.

Answers to the common questions Payment and E-money firms ask regarding the annual safeguarding audit, which the Financial Conduct Authority (FCA) requires.

Since 2021, the Financial Conduct Authority (FCA) has required firms covered by The Payment Service Regulations and Electronic Money Regulations to have an annual safeguarding audit.

Popular with start-ups and young businesses, growth shares offer a way to incentivise and retain key employees when other share option routes are not suited to the company or individual

In this issue we cover the latest FCA proposals and consultations for the sector.

Why it's advisable to review capital losses on cryptoassets soon for capital gains tax obligations and claims.

Landlords holding property personally can risk hefty tax bills when transferring their portfolios into a limited company.

Changes to corporation tax and dividend allowances raise questions about Directors' tax-efficient remuneration. This article explores the options.