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Discover the key ways of the management and control criteria that were applied in the case of Development Securities v HMRC.
Explore the detailed implication of the new 5% rate of VAT for the hospitality sector.
BDO summarises the current complexities of claiming for ‘exceptional’ circumstances for under the UK’s statutory residence test.
How should companies identify and manage the risk of unexpected permanent establishments?
BDO explains the complexities of claiming R&D relief for staff costs when you have furloughed employees.
A retrospective change in VAT policy will affect anyone charging customers to withdraw from or cancel agreements to supply goods or services.
What's the potential impact of the Bluecrest ruling on partnerships and unit trust structures?
BDO explains the significance of the Alcock and Canal Street Production cases for employment status determinations.
Explaining the changes to off-payroll workers rules from April 2020.