HMRC's new penalty regime is based largely upon the taxpayer's "behaviour" in the context of how VAT errors arise.

Furnished Holiday Lettings (FHLs) have come under the spotlight in recent years, with successive governments vowing to reform the rules on the tax treatment of such properties.

Chiene + Tait today issued an alert to all businesses regarding VAT registration.

To be or not to be [Self employed]? That is the question, says Justine Riccomini, employment tax Senior Manager.

Chiene + Tait's Justine Riccomini comments on the implications all employers, regardless of size, need to know about - and prepare for.