The Federation of Small Businesses this week joined other business and professional organisations in calling for the new IR35 rules on off-payroll working to be postponed. While there are arguments in favour of postponing, many businesses who have invested in preparing themselves would justifiably feel aggrieved if the goal posts were to move.

2 minutes

While voters await the publication of the Labour and Conservative election manifestos, one anticipated battleground is the respective parties’ tax policies for the wealthiest in society. In particular, individuals benefiting from non-UK domiciled (‘non-dom’) tax status could be in the crosshairs of both major parties, albeit in very different ways. Could this be the election where ‘non-dom’ tax status dies in a ditch?

5 minutes

HMRC’s announcement that retrospective legislation is to be introduced to give force to its use of large-scale automated processes has caused consternation in certain quarters. For some, the retrospection is a step too far following the loan charge. For others, HMRC’s decision to press ahead without consultation represents a lost opportunity to improve the quality of the new legislation which is undoubtedly required.

4 minutes

A rather technical corner of the pensions’ world has recently highlighted a more general issue: how far do we need to ‘look behind the curtain’ at what a financial regulator does?

3 minutes