Category Archives: Uncategorized

Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.

These maps show the Freeport tax sites within Plymouth and South Devon Freeport.

These maps show the Freeport tax sites within Solent Freeport.

This briefing explains HMRC’s approach to error and fraud in the Covid-19 support schemes.

Guidance on how to determine who is making a supply and whether the supplier is a taxable person

The purpose of this guidance is to help you to determine: whether two (or more) apparently separate businesses are, in reality, a single entity and whether they have been separated artificially

HMRC’s initial equality impact assessment of the Coronavirus Job Retention Scheme.

Qualitative research with employers to explore the delivery and early impact of the Coronavirus Job Retention Scheme.

Tax treaties and related documents between the UK and India.

Find out about the conditions you must meet to qualify for the disability element of Working Tax Credit and Child Tax Credit.