Providing certain conditions are met, no tax liability will arise if an employer makes payments to employees for reasonable additional household expenses, which the employee incurs in carrying out duties of their employment at home under ‘homeworking arrangements’. ‘Homeworking arrangements’ are… Read more

Following a series of defeats, HMRC have won a First Tier Tribunal (FTT) case concerning the employment status of three BBC presenters who used personal service companies (PSCs). The case concerned the working arrangements for presenters Joanna Gosling, David Eades… Read more

HMRC have published Brief 10 (2019), which explains that the introduction of the domestic reverse charge for construction services will be delayed for a period of 12 months until 1 October 2020. A domestic reverse charge is an anti-fraud provision, which… Read more

HMRC have published a Brexit edition of their Agent Update publication, which contains some useful information on changes to various procedures after Brexit. In particular, articles are included on the following topics: Grants for businesses completing customs declarations: £16m in new… Read more

Q. A few years ago I bought an antique chair for £3,500. I have recently been offered £8,000 for it. Will I have to pay capital gains tax if I accept the offer? A. A useful capital gains tax exemption exists… Read more