Insights
Amanda Ruggles

IR35 rollback surprise

One of the least expected announcements in the Chancellor’s recent Growth Plan was the rollback of the IR35 off-payroll working rules to the position prior to the 2017 and 2021 reforms, which is set to take effect from 6 April 2023.

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Insights
Amanda Ruggles

Getting in touch: HMRC’s new email facility

Although there is no general facility to contact HMRC by email, it is slowly moving into the 21st century by providing the option to receive an email response. But of course, this comes with a few conditions.

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Insights
Amanda Ruggles

Charitable giving pitfalls

Many individuals donate to charity simply for altruistic reasons, but this doesn’t mean the tax benefit should be ignored. With Gift Aid donations saving tax

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Insights
Amanda Ruggles

Zero-rated food confusion 

The distinction between zero-rated food and standard VAT confectionery is a crucial, and complex, one – not helped by what may appear to be apparently

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