The temporary 5% reduced rate of VAT introduced for certain children’s meals, tickets and family...

HMRC is currently carrying out its annual reconciliation of PAYE for the 2025-26 tax year...

UK employers with employees who normally work overseas may have PAYE and National Insurance obligations...

Businesses planning major infrastructure and development projects should be aware of a new government consultation...

The tax rules concerning what constitutes a distribution for tax purposes have remained largely unchanged...

A strong VAT control system should clearly identify who is responsible for VAT, document the...

Where an employee is promised a discretionary bonus as an incentive, an employer may be...

The latest figures from the Office for National Statistics suggest that conditions remain challenging for...

An important change is coming to the way companies file their annual accounts. From 1 April...