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...
Individual protection 2014: still time to apply
As the deadline draws nearer, we thought it worth reminding that the final date...
Spring Budget 2017 update: It’s a NIC out
In our Spring Budget 2017 coverage last week, we reported Chancellor Philip Hammond’s announcement...
Gifts in memoriam
For some years now a reduced rate of IHT (36%) has applied to estates...
Spring Budget 2017: The impact on SMEs
An analysis of how the Spring Budget’s tax changes are significant for SMEs. This article...
Going out with a whimper: Spring Budget 2017
Some good news for advisers. This was the Chancellor’s last Spring Budget: not because...
Spring Budget 2017
Various rumours were swirling around Westminster in the days before Philip Hammond rose to...
Never say diesel: bad pollution and budget policy
Concerns about diesel engine pollution are high. Tomorrow’s budget is an opportunity for the...
Employment Law Bulletin: March 2017
We begin this month’s bulletin with news that the government has published a new...