Insights

Readers’ forum: Capital idea

Can inheritance tax be reduced by transferring property to a limited liability partnership? BKL...

Grand designs: opportunities for generation-skipping

Tax law often makes it difficult for parents to benefit their minor children in...

Succession and estate planning basics for farming families and estate owners

As rural businesses expand and diversify beyond traditional farming activities and as land in...

Top things to avoid when using private equity

There comes a time in the life of many businesses when owners cast around...

Plus and miners: cryptocurrencies and VAT

As Bitcoin and other cryptocurrencies gain prominence, more businesses are actively seeking out opportunities...

Schemes with snares: the quirks of EIS and SEIS

If you’re thinking about making an investment, you may have come across the terms...

The stuff of ledgers: cryptocurrency and blockchain

Behind the growth of cryptocurrencies like Bitcoin is an equally radical technological advance: distributed...

Going the distance: VAT on selling overseas

Much has been written about the VAT that is lost to HMRC by non-UK...

What’s the chance of reforming VAT post-Brexit?

There’s a reason why political parties stay in power only for one, two or...

Avoiding the Residential Property Trap

The Town and Country Planning Act 1990 contains much that is of interest to...

Cryptocurrency: the good, the bad and the ugly

Given the dramatic rise in the value of cryptocurrencies, it is no surprise there...

Seasonal ill-will: IHT on donations

The press has become exercised over Christmas about HMRC’s alleged pursuit of donors to...