18 May 2020
The upper tribunal case for Royal Opera House Covent Garden Foundation calls into question the approach to be taking by organisations that undertake non business and business activities.
Michael is a tax partner based in the Nottingham office. Michael works with corporate clients delivering commercial tax advice on international and domestic tax matters including; global tax compliance, overseas expansion, mergers and acquisitions, corporate structuring, new developments in tax law, tax technology and governance, transfer pricing and tax accounting.
01 May 2020
The Government has announced that the application of the zero rate of VAT to supplies of 'digital publications' will be brought forward to 1 May.
15 April 2020
There has been lack of clarity on tax and VAT payments on current government measures that can support charities. However, first principles apply, and the retention scheme grants can only be used to pay tax deductible wages. But beware: there may be an unexpected VAT effect.
09 April 2020
If an employer provides an employee, director, or a member of an employee’s or director’s family or household with living accommodation, a benefit in kind can arise both in respect of the living accommodation itself and the associated benefits (such as utilities, furniture, and other services met by the employer).
Graham is a tax partner and leads RSM’s North West region innovation reliefs team.
22 October 2019
The UK’s HS2 high-speed rail project has come under fire regarding delays and valuations for compulsory purchase payments, but what are the tax implications individuals and businesses need to consider?
02 October 2019
From 1 October 2019, Making Tax Digital VAT reporting requirements apply to charities above the VAT registration threshold; but is the sector ready and what complexities do charities need to consider?
17 September 2019
Last week, the Daily Telegraph reported on a leaked shadow Treasury document which revealed Labour proposals to impose VAT on independent school fees and remove their discounted business rates. So what impact would this have on independent schools and their fee-paying parents?
Susan has over 30 years' experience working extensively in the employment tax, investigations and reward field. She has a breadth of experience in dealing with all aspects of PAYE and Social Security in the UK and overseas as well as the Construction Industry Scheme, employee benefits and expenses, compliance and employment status issues together with reward planning including salary sacrifice from both an advisory and compliance point of view.