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Exceptional circumstances for statutory residence have always been difficult to define, being largely based on case law before the Statutory residence Test became law. HMRC has recently updated its guidance about what it considers to... read more

The long-awaited statement from the Chancellor, Rishi Sunak regarding COVID-19 support for the self-employed has been announced. The Chancellor said that the scheme will benefit some 95% of people whose main income source is derived... read more

Companies House have just released a statement about an automatic filing extension for company accounts due to the Covid-19 crisis, announcing a 3-month filing extension for company accounts. It says: From today (25 March 2020), businesses... read more

On Friday, the Chancellor's announcements on Coronavirus business support went significantly further than in the history of this country, with a series of unprecedented announcements in the Government’s support of businesses, employees and individuals. The range... read more

The Government have just made the following announcement regarding the late filing of company accounts due to Coronavirus: "All companies must send their accounts, reports and confirmation statements to Companies House every year. If a company’s... read more

One measure announced by the government early this week may have been lost in the sheer number of changes due to the coronavirus outbreak. On Tuesday the Chief Secretary to the Treasury, Steve Barclay, announced... read more

The Chancellor, Rishi Sunak, outlined a raft of further measures last night to support the UK’s ailing businesses, those affected by the forbidding COVID-19 outbreak. The list that follows summarises his announcements in the order they... read more