November 18, 2021

Ethereum and DeFi tax reporting: borrowing, lending, loans

Ethereum’s blockchain has allowed for a plethora of different protocols to be developed, leading...

November 18, 2021

Cryptocurrency tax brackets: earnings, gains

In the UK, cryptocurrencies which have been earned by individuals are likely to be...

October 13, 2021

Electric warriors: tax and electric company cars

We suspect that drivers of electric cars may have been unable to resist a...

October 11, 2021

LLP: Employee or Member?

Although we are all familiar with the adjective ‘self-employed’, it is a logically nonsensical...

October 6, 2021

Why business plans aren’t just for startups

At some point in the life of a business – generally before it has...

October 4, 2021

Employment: referees case goes to a replay

We commented last year on the dispute between Professional Game Match Officials Ltd (‘PGMOL’)...

September 8, 2021

Sun shines on Eclipse at last

A considerable weight will be removed from the minds of investors in the various...

August 26, 2021

Family investment companies: facts about FICs

A family investment company (FIC) structure is a useful tool for wealthy parents to...

August 9, 2021

Ingenious: crumbs of comfort

The Ingenious film partnerships have succeeded in their appeal before the Court of Appeal...

August 3, 2021

It didn’t happen: reversing out of tax schemes

If you’re lucky, the failure of that tax avoidance scheme that seemed like a...

July 20, 2021

Sales to employee ownership trusts

At certain times of year, a sentence that mentions John Lewis tends to be...

July 12, 2021

A guide to the Patent Box

The Patent Box is a UK regime which affords companies a 10% corporation tax...