Since 2010, successive Finance Acts have targeted EBTs used as a tax avoidance schemes, including introducing Accelerated Payment Notices (APN) and Follower Notices (FN) in 2014.

Marriage can have a serious effect on your social life. No longer considered an individual, but now generally viewed by others as a one half of a couple, the activities you do in your spare time will often be those shared with your partner.

Data Subject Access Requests (DSARs) are a fundamental right under data protection laws, allowing individuals to access the personal data about them that is being held by organisations. However, there is a growing trend where disgruntled employees utilise DSAR not for genuine data access, but as a tool to burden employers, especially during disputes or litigation.

According to the UKIE (the association for UK Interactive Entertainment), approximately 31.6 million people in the UK play games and UK consumers spent £4.33bn on games in 2016 (a 1.2% increase on 2015).

In light of the recent Carillion demise, this guide provides a starting point on common forms of contract for both employers and subcontractors looking at how insolvency affects the supply chain from both directions.

A statutory demand is a formal written demand for payment of a debt (in excess of £750) within 21 days.

Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared. Here we address some of the points we have experienced with clients in relation to the 2019 Loan Charge.

The government will be making numerous changes to Immigration Rules, most of which will come into effect on 6 April 2013. A summary of the main changes have been outlined here.

In May we reported the difficulties experienced by HMRC in successfully finding individuals who provide their services through personal service companies in breach of the IR35 rules.

In this article, we take a look at the immigration options from the perspective of employers who may want to tap into that overseas talent, to secure graduates in high-demand, shortage areas and expand the diversity and cultural reach of their workforces.