The Annual Tax on Enveloped Dwellings 2017/18: action required!
The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...
Let’s get Sirius
It was recently reported that Sirius Minerals is to move from the Alternative Investment...
Owens v Owens: CGT on divorce
The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...
Flat Broke: the new VAT rules
In some circumstances (principally, having turnover below £150,000 on entry) traders can elect to...
Gulliver’s Travel: reliance on domicile (and other) determinations
Stuart Gulliver is the well-known Group Chief Executive of HSBC. His business career has...
Gifts in memoriam
For some years now a reduced rate of IHT (36%) has applied to estates...
Going out with a whimper: Spring Budget 2017
Some good news for advisers. This was the Chancellor’s last Spring Budget: not because...
Sign up for our Budget Webinar: 9 March 1pm-2pm
2017 rates revaluation: a window to improve your position before 1 April
Business rates often represent the third highest cost for most businesses, after rent and...
Classic error: penalty procedure
Classic Land and Property Ltd [2016] TTFT2 was on the face of it an...
Mr Delay’s delay penalty
Mr Kuldeep Delay was a participant in a tax avoidance scheme. He was served...
Autumn Statement 2016
For weeks now, senior figures from the world of business have been at pains...