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The tax rules concerning what constitutes a distribution for tax purposes have remained largely unchanged since Corporation Tax was introduced in 1965. HMRC has recently published a consultation looking at possible changes to bring the rules more
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Businesses planning major infrastructure and development projects should be aware of a new government consultation on the tax treatment of predevelopment costs.
The consultation follows the conclusion of recent litigation at the Supreme Court. The
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UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those employees come to the UK to carry out their duties in the UK on a short-term basis.
Employers should consider the position whenever an
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HMRC is currently carrying out its annual reconciliation of PAYE for the 2025-26 tax year. Between June and November, HMRC calculates the Income Tax paid by individuals and checks whether the correct amount has been collected. Where HMRC identifies a
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