Outsourced Payroll is not a TUPE Transfer: Lessons from a costly VAT ruling

A recent tribunal decision shows that calling an arrangement a "TUPE transfer" does not make it one. For accounting firms and their HR teams, the case reminds them that employment status

New proposals could change self-employment rules

Businesses that engage freelancers, contractors and other self-employed workers may need to review their arrangements following a new Government consultation aimed at tackling bogus self-employment

Could businesses get more choice over software?

Most businesses now depend on several software systems to manage everyday activities such as email, accounting, document preparation, customer records and internal communication, and as these systems

New tax return requirements for company directors

Company directors who complete a self-assessment tax return should be aware of new mandatory reporting requirements that came into effect from the 2025-26 tax year. The changes mainly affect directors

Paying the 2025-26 Child Benefit tax charge

Taxpayers who need to pay the High Income Child Benefit Charge (HICBC) for 2025-26 may be able to pay it through PAYE rather than completing a self-assessment tax return solely to report the

Tax to pay when you get a pension

You may have to pay Income Tax on your pension if your total annual taxable income exceeds your Personal Allowance. This applies whether you receive the State Pension, a workplace pension or a

HMRC reveals £42.8 billion outstanding tax debt

HMRC has revealed that it had £42.8 billion in outstanding tax debt at the end of March 2025, equivalent to 5% of total tax receipts. The figures appear in its corporate report, The HMRC tax debt

Cryptoassets: common tax mistakes to avoid

Cryptoassets can create unexpected tax liabilities. HMRC’s guidance highlights several areas where mistake can be made.

Assuming crypto-to-crypto exchanges are tax-free. Exchanging one type of

VAT on education: could providers be entitled to refunds?

Alternative providers of higher and further education may be able to claim refunds of VAT following a recent Court of Appeal ruling, although the position remains subject to further legal

Late payments: Is your business at risk?

Late payment of invoices remains one of the most persistent problems facing UK small businesses, and recent research suggests the situation is becoming increasingly difficult. 60% of UK small and