Gilberts-Chartered-Accountants_The-marshmallow-paradox-–-VAT-or-no-VAT
Insights
Amanda Ruggles

The marshmallow paradox – VAT or no VAT?

The intricacies of VAT continue as marshmallows are the next to face scrutiny. Recent decisions sees VAT classification differ for different sized marshmallows creating the marshmallow VAT paradox.

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Insights
Richard Hattrell

Autumn Statement – 17 November 2022

The main income tax allowances and thresholds, the main national insurance thresholds plus the inheritance tax nil rate bands will stay at their current levels for an extra two years to April 2028…

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Insights
Luke Parker

Finding the right mix in mixed-use properties

On the purchase of a mixed use property, stamp duty land tax (SDLT) is paid at non-residential rates rather than residential rates. This is the case regardless of the relative size of the residential and non-residential areas of the property.

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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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