In the long-running employment taxes saga of Professional Game Match Officials Limited (PGMOL) v HMRC, HMRC recently scored an equaliser in the Court of Appeal. Whilst the final whistle is still to be blown, HMRC will consider this outcome a small victory. Background The Court of Appeal has ruled in favour of HMRC that the… The post Referees lose latest round in dispute with HMRC in off-payroll case appeared first on PKF Francis Clark.

Johnston Carmichael, Scotland’s largest independent accountancy and business advisory firm. has appointed three of its partners to Board level as part of its strategy of having a strong succession plan for the senior leadership team of the firm.

As the dust settles on the government’s decision to increase National Insurance contributions (NICs) from April next year – and its conversion into the Health and Social Care Levy from 2023 – it is helpful to reflect on the wider implications for business and the tax system. It is also important to consider the impact… The post What the National Insurance increase means for businesses and tax policy appeared first on PKF Francis Clark.

From 1 October 2021, the temporary reduced rate of 5% introduced for supplies related to hospitality, accommodation, or admission to certain attractions ends. The VAT rate will instead switch to a further temporary rate of 12.5% that will apply from 1 October 2021 to 31 March 2022 inclusive. From 1 April 2022 it is stated… The post VAT changes for the hospitality industry – are you ready? appeared first on PKF Francis Clark.

One of the many protections for businesses during the pandemic has been a ban on winding up action by creditors unless it can be shown that the inability to pay is not Covid related. The government is looking to return to more normal times. It has, however, acted in an attempt to stem a possible… The post Extended protection for struggling businesses? appeared first on PKF Francis Clark.

As the summer holiday season draws to a close, our Financial Services team compare good holiday planning, and mobilising a significant change programme at work, in their latest whitepaper.