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Understanding Transfer of a Going Concern: The basics of TOGC

Deciding whether the transfer of a business qualifies as a Transfer of a Going Concern (TOGC) for VAT purposes can be complex. Our article covers the basics of TOGC as well as clarifying the conditions that must be met, and indicators that should be considered, in order to treat a business sale as a TOGC.

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Employment Law: What we are expecting in 2024

2024 is set to be exceptionally busy for employers, HR professionals and employment lawyers. This article details what we can expect throughout the year, as well as what these changes will mean for employers and employees.

Preparing charity accounts The differences between charities and businesses

Preparing charity accounts: The differences between charities and businesses

Preparing charity accounts The differences between charities and businesses

Payrolling Benefits in Kind (BIK) to become mandatory in 2026

On 16 January 2024 a policy paper was published outlining the Government’s intentions to mandate the reporting and paying of Income Tax and Class 1A National Insurance contributions (NICs) on benefits in kind (BIK) via payroll software. Read our article to find out how these changes may affect you.

Charity filing deadline

Filing deadlines at Companies House and Charity Commission

With March year end filing deadline looming, in this article we provide guidance for any charities at risk of missing their filing deadline.

VAT accounting for solicitors

Law practices and solicitors firms generally expect to charge and account for VAT on all supplies made to UK clients, and some based overseas depending on the service.  However, there are circumstances when VAT may not be due, read our article to find out more.

HMRC crackdown on speculative R&D claims

HMRC crackdown on speculative R&D claims

HMRC challenges to R&D claims have risen ninefold since 2019.  In particular, HMRC are starting to systematically target the current and former clients of R&D boutiques who went too far. We explore this in more depth...

Holiday homes and inheritance tax: Do you qualify for Business Property Relief?

Holiday homes and inheritance tax: Do you qualify for Business Property Relief?

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Charities, advertising and VAT

Schedule 8 of the VAT Act 1994 allows charities to benefit from the zero rate of VAT when purchasing a range of advertising services. We outline the exclusions to this relief and what charities should do next.

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Brexit Archive

An archive of our published articles which cover the lead-up to, the transition period, and the impacts of Brexit for our clients.

a BADR court case

Michael Morter discusses a BADR court case – what does it mean for you?

Michael Morter, a Director in our Tax team outlines what our clients can learn form The Quentin Skinner 2015 Settlement V HMRC.

What is Plastic Packaging Tax (PPT), upcoming changes, and how may it affect me?

Plastic Packaging Tax (PPT) became effective in the UK on the 1st April 2022, read this article to learn how your business may be impacted by the scheme and its upcoming changes, as well as an overview of how successful the scheme has been in its first year.

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